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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: Clearances dealt with by specialist units

Across HMRC, there are a number of specialist business units (outside LB, LC and the VAT Clearance Team) dealing directly with business customers. These include Complex Personal Tax Teams.

The Leicester Clearance Team provides a central reception point for non-LB clearances, including those where the subject matter is dealt with in a specialist unit. But for specialist unit clearances, this is a facility, not a requirement, and it is not intended to displace existing arrangements. So customers seeking clearance on an issue dealt with in a specialist unit may send the clearance directly to that unit rather than to the Leicester Clearances Team.

If you work in a specialist unit and receive a clearance application directly from the customer or adviser, you should notify the Leicester Team by email or fax with a copy of the first page of the application and a completed copy of the appropriate Annex, see Non-Statutory clearance Guidance.

You should work the clearance as normal, to include providing an acknowledgement to the applicant confirming receipt and the caseworker contact details and make a closure report (see NSCG8400 for further information) to the Leicester Team when you have responded to the clearance.

Where a specialist unit receives a clearance application directly from a business dealt with by LB, the specialist unit should notify the CCM as soon as possible. As the relevant management information will be included in the statistics reported by LB, specialist units should ensure that this is supplied to the CCM on closure. In this situation, there is no need for the specialist unit to contact the Leicester Clearances Team for a reference number or to send them a closure report.

Contact details for CCMs are available via the LB intranet site.