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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: application inconsistent with the policy intention of the legislation used: action to be taken by caseworker

If it is thought that an application undermines the policy intent of the relevant legislation, the caseworker should contact the relevant policy owner of the legislation as soon as possible giving full details of the case, the legislation concerned and the reason why it is thought to be inconsistent with the policy intention.

A copy of any e-mail or correspondence should also be sent to Central Policy Tax Administration Policy (TAP).