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HMRC internal manual

Other Non-statutory Clearance Guidance

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

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

As part of the initial processing of clearance applications, the

Leicester Non-statutory Clearances Team will identify indirect tax clearance applications and move them in EF to the VAT Clearances Team (EF tray CLRV).