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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: overview

There are different clearance workflows depending on the business area. For details on:

  • Large Business (LB), see NSCG5100 
  • indirect tax clearances, see NSCG5200
  • direct tax clearances dealt with in Local Compliance (LC), see NSCG5400 
  • tax avoidance referrals and further advice, see NSCG5500 
  • other instances where advice is required, see NSCG5600 
  • progress chasing, see NSCG5700 
  • clearances dealt with by specialist units, see NSCG5800 
  • application inconsistent with the policy intention of the legislation used, see NSCG5900.