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HMRC internal manual

Other Non-statutory Clearance Guidance

Template letters: overview

Standard template letters for responding to clearance applications have been produced and should be used in all cases as they contain wording agreed with HMRC’s solicitors. If your case has special features, and you need to adapt the standard wording, you should proceed with caution. Advice is available on this issue from Solicitor’s Office.

Template letters cover the following scenarios

  • agreement with customer’s interpretation
  • disagreement with customer’s interpretation
  • application not accepted
  • appealable decision - Indirect taxes
  • appealable decision - Direct taxes
  • application counter to policy intent of legislation

Where a caseworker is replying on a NICs related clearance, any reference to tax should be expanded as appropriate to cover tax and NICs.