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HMRC internal manual

Other Non-Statutory Clearance Guidance

Dealing with applications: indirect clearances handled by the VAT Clearance Team: initial processing of indirect tax clearance

In this guidance the term ‘indirect tax’ covers VAT to include Insurance Premium Tax (IPT).

As part of the initial processing of clearances, the Southend Non-statutory Clearances Team will identify indirect tax clearances and move them in EF to the VAT Clearances Team (EF tray CLRV).