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HMRC internal manual

Other Non-statutory Clearance Guidance

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

On receipt, the policy owner will transmit the clearance (and its implications) to the Product and Process owner, who should consider the case and its implications opening any dialogue with the applicant as necessary, both to keep the applicant informed and to determine the facts, before setting out the proposed response.

This response should be sent to(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Tax Administration Policy (TAP) Central Policy for referral to the relevant director for that business area.

The director will consider the case and refer any suggested changes or amendments back to the policy owner for inclusion in the response.

The policy owner should then clear their proposed response with Anti Avoidance Group (AAG) if they are referring to a tax advantage before sending the response to the caseworker for inclusion in the letter to be issued.

The case should then be referred to relevant colleagues within H.M. Treasury to make them aware and for further discussion. Consideration should then be given as to whether there needs to be a further letter to the applicant.