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HMRC internal manual

Other Non-statutory Clearance Guidance

Dealing with applications: direct tax clearances dealt with by Local Compliance: clearances that have by-passed the Southend Clearance Team

All clearances worked in LC should be sent to the Southend Non-Statutory Clearance Team for recording and monitoring.

If you receive a clearance application directly from the customer or adviser, you should:

  • contact the Southend Team using the contact points at ONSCG8700 so they can allocate a unique reference number to the clearance
  • send a copy (not the original) of the first page of the application and the Annex A to the Southend Team by email or fax, continue to work the clearance as normal.