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HMRC internal manual

Other Non-Statutory Clearance Guidance

Dealing with applications: other instances where advice is required

Some clearances will present issues that require technical input from HMRC specialists. Caseworkers should always use the experience and knowledge that is held locally and fully explore written guidance before considering a formal submission to a Product & Process Group (PPG) or other specialist.

Caseworkers should review a clearance carefully on receipt to establish if reference to a technical specialist is likely to be needed.

If specialist input is necessary, caseworkers should make every effort to refer the case to the specialist as early in the 28 day cycle as possible. The caseworker should also make clear by what date they need the advice to enable them to meet the time limit. This includes, where appropriate, seeking the views of Large Business (LB) colleagues where the issue is specific to an LB sector.