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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: allocation to team leaders

The Non-statutory Clearances Team holds a list of contacts for electronic distribution of clearance applications to non-LB compliance teams.

The Non-statutory Clearances Team will embed the documents in the appropriate work area of the applications CAF and refer the application to the named contact for that work area by email(to include appropriate reference and link). Only the named contacts have work area access and are responsible for the distribution of clearance applications to the caseworker.

Where an application is received which is not appropriate to your team it should either be sent on to the appropriate team (with the Non-statutory Clearances Team being advised of this by email) or returned to the Non-statutory Clearances Team for appropriate allocation, giving brief reasons.