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HMRC internal manual

Other 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 ONSCG5100 
  • indirect tax clearances, see ONSCG5200
  • direct tax clearances dealt with in Local Compliance (LC), see ONSCG5400 
  • tax avoidance referrals and further advice, see ONSCG5500 
  • other instances where advice is required, see ONSCG5600 
  • progress chasing, see ONSCG5700 
  • clearances dealt with by specialist units, see ONSCG5800 
  • application inconsistent with the policy intention of the legislation used, see ONSCG5900.