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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: direct tax clearances dealt with by Local Compliance: acknowledgement in cases where avoidance is suspected

In cases where there are indications of possible avoidance, the caseworker should, on receipt

  • provide an acknowledgement to the applicant notifying their contact details
  • tell the applicant that the clearance is being considered and a response will be sent as soon as possible.
  • deal with all aspects of the clearance including any related avoidance, seeking appropriate advice from Managing Avoidance Risk MAR/Counter Avoidance (CA).