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HMRC internal manual

Other Non-Statutory Clearance Guidance

Dealing with applications: customer with a Customer Compliance Manager

Customers that have a Customer Compliance Manager (CCM) are asked to send clearances directly to their CCM. Large Business (LB) falls outside the centralised arrangements for sending clearances to the Southend Clearances Team. Where a specialist unit receives a clearance application directly from a CCM customer they are asked to 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 request.

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.