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HMRC internal manual

Other Non-statutory Clearance Guidance

Dealing with applications: applicant has a Customer Compliance Manager

Applicants that have a Customer Compliance Manager (CCM) are asked to send clearances directly to their CCM.

Large Business (LB) falls outside the arrangements for applicants to send their clearance applications to the Leicester Non-statutory Clearances Team.

Where a specialist unit receives a clearance application directly from an applicant with a CCM they should notify the CCM, see ONSCG5800.

The CCM will liaise with any tax specialists and/or specialist advisers as appropriate to manage the handling of the clearance application.

The LB operating model emphasises the benefits of working in real time with customers and encourages CCMs and customer teams to be in active, informal dialogue with customers about the tax consequences of proposed transactions.

This informal dialogue is an important part of the flexible LB approach to risk management for customers. The extended clearance regime is not intended to replace it, rather to complement it by providing a more formal route where for example the issue is particularly complex and needs detailed consideration, or the customer prefers a written approach.