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HMRC internal manual

Other Non-Statutory Clearance Guidance

HM Revenue & Customs
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Dealing with applications: indirect tax clearances handled by the VAT Clearance Team: where further advice is required

If specialist input (for example from ‘Policy’ or a ‘Unit of Expertise’) is needed, officers should make every effort to refer the case to the specialist as early in the 28 day cycle as possible. They should also ensure that the specialist of whom they are requesting advice is aware that the advice relates to a clearance application and that the 28-day reply clock is ticking.

Where advice is sought, the request should also ask the specialist to report details of the resources used in considering the application (to include, where appropriate, Solicitor’s Office).

The closure report requires information on resource time in the following three categories: SCS/Specialist, Grade 6/7 and O/HO/SO/Band T.

EF must be used to record any information or advice received from a Unit of Expertise. This can be done by capturing to EF or attaching a memo or note to the correspondence.

Formal written submissions to Indirect Tax Directorate must follow the procedures set out on their intranet site.