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HMRC internal manual

Other Non-statutory Clearance Guidance

Handling applications upon receipt: use of email

Customers are encouraged to submit applications by email as these can be processed more efficiently by the Leicester Non-statutory Clearances Team. Attachments to emails should however be no larger than 2 MB. Self-extracting zip files should not be sent as our software will block them.

The Annexes in the external guidance explain that

  • HMRC cannot guarantee the security of emails sent to us or that we send to them over the internet. Any information sent to us or by us via email is undertaken at the customer’s own risk
  • customers should assess the risks of using email to send information or to receive it from us
  • customers should specify in advance if they wish us to reply (where possible) by email confirming that they understand and accept the risks involved in using email
  • in supplying information about market/price sensitive matters or well known individuals the use of email should be avoided. Rather, sensitive information should be sent by courier or post, see also ONSCG4600 
  • customers should call the Leicester Non-statutory Clearances Team if they have any doubts about the authenticity of an email received which claims to come from the Clearances Team.