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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: direct tax clearances dealt with by Local Compliance: where further information is required

In a number of cases, and following a detailed review of the clearance application, you may find you need more information before you can express a view on the applicant’s interpretation of the legislation.

There may be situations where the relevant return is received whilst you are dealing with a clearance. When requesting further information on a clearance, you should therefore make it clear (where appropriate) that the information request relates only to the clearance and not to any return that may have been made for the transaction concerned.

In some circumstances you might consider contacting the applicant by telephone, to discuss the additional information required before writing to them.

Any request for further information suspends the 28 day period for responding to a clearance, which resumes when the information is received, see NSCG4200.