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HMRC internal manual

Other Non-statutory Clearance Guidance

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

Clearances received outside EF

Clearance applications should generally be received by the Leicester Non-statutory Clearance Team. If exceptionally an application is received directly by an officer in a non-LB compliance team and where the application is appropriate to them, the officer should

  • contact the Leicester Non-statutory Clearances Team , see ONSCG8700 for contact details, so they can allocate a unique reference number to the application and capture basic details concerning the application. The Leicester Non-statutory Clearances 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 application, to include providing an acknowledgement to the applicant confirming receipt and the caseworker contact details. The application should then be scanned into EF
  • make a closure report, see ONSCG8200, and email it to the Leicester Non-statutory Clearances Team when the application has been dealt with.
  • Where the clearance application is not appropriate to the named officer, the application should be sent to the Leicester Non-statutory Clearances team by TNT where it will be scanned into EF and forwarded to the VAT Clearances Team.

Clearances received by EF

Clearance applications should generally be sent by the applicant to the Leicester Non-statutory Clearances Team. Exceptionally, if an application is received by an officer in a non-LB compliance team by EF, having bypassed the Leicester Non-statutory Clearances team and where the application is appropriate to them, the officer should

  • contact the Leicester Non-statutory Clearances Team (see ONSCG8700 for contact details) so they can allocate a unique reference number to the application 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 applicant’s business
    • name of your business unit.
  • work the clearance application 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 Leicester Non-statutory Clearances Team when the application 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 Leicester Non-statutory Clearance Team of this) or forward the application by EF to the Leicester Non-statutory Clearance Team’s in-tray (CLRN).