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HMRC internal manual

Other Non-Statutory Clearance Guidance

Dealing with applications: indirect tax clearances handled by the VAT Clearance Team: indirect tax clearance handled outside the VAT Clearance Team

Clearances received outside EF

Clearance applications should generally be received by the Southend Non-statutory Clearance Team. If exceptionally an application is received directly by an officer in Local Compliance and where the application is appropriate to them, the officer should

  • contact the Southend Team using the contact points, see at ONSCG8700, so they can allocate a unique reference number to the clearance and capture basic details concerning the application. The Southend Team should be notified by email or fax with a copy of the first page of the application and the completed annex.
  • commence work on the clearance, to include providing an acknowledgement to the applicant confirming receipt and the caseworker contact details. The application should then be scanned into EF using existing arrangements.
  • make a closure report, see ONSCG8200, to the Southend Clearances Team when the clearance has been dealt with.
  • Where the clearance application is not appropriate to the named officer, the clearance should be sent via Taxpost direct to the Southend team where it will be scanned into EF and forwarded to The VAT Clearances Team.

Clearances received via EF

Clearance applications should generally be sent by the applicant to the Southend Clearances Team. Exceptionally, if an application is received by an officer in Local Compliance, via EF, having bypassed the Southend team and where the application is appropriate to them, the officer should

  • contact the Southend Clearances Team using the contact points at ONSCG8700 so they can allocate a unique reference number to the clearance and capture basic details concerning the application. The following details will be required

    • the reference number (VAT number)
    • the date on which the application was first received by HMRC
    • name of applicant
    • name of customer’s business
    • name of your business unit.
  • work the clearance as normal, to include providing an acknowledgement to the applicant confirming receipt and the caseworker contact details
  • make a closure report (see ONSCG8200 for further information) to the Southend Clearances Team when the clearance has been dealt with.

Where the clearance application is not appropriate to the officer who received it, they can either forward it to the appropriate team (advising the Southend Team of this) or forward the clearance in EF to the Southend Team’s in-tray (CLRN).