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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team

All clearances worked in non-LB  should be sent to the Non-statutory Clearance Team for recording and monitoring.

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

  • contact the Non-statutory Clearance Team using the contact points at NSCG8700 so they can allocate a unique reference number to the application
  • send a copy (not the original) of the first page of the application  Annex A to the Non-statutory Clearances Team by email or fax, continue to work the clearance as normal.