ONSCG5210 - Dealing with applications: indirect tax clearance applications: initial processing of indirect tax clearance applications

In this guidance the term ‘indirect tax’ includes VAT and Insurance Premium Tax (IPT).

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