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HMRC internal manual

Non-statutory Clearance Guidance

Template letters: direct tax appealable decisions

Please ensure that the text of this letter is correctly inserted into the appropriate letterhead for your line of business and carefully adapted as indicated in the body of the letter. 

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

Caution: it will be unusual for an appealable decision to be made in relation to a clearance application in a direct tax case. If you are using this template letter double check that it is appropriate

Caseworker or CCM’s address, plus phone, email

For the attention of

Business or Advisor’s name & address


Our ref: [Any reference number allocated locally.]

Your ref: [Any customer reference from their correspondence]

Clearance ref: [Clearance reference allocated by Non-statutory Clearance Team]

Dear …

Clearance application received… [date received in HMRC - day 1 of the 28 days]

Thank you for your recent correspondence you asked me to consider….

[Description of decision]

[Explanation of decision, including


reasons for the decision

law supporting the decision-if appropriate

tax due as a result of decision - if applicable]

This clearance letter reflects HMRC’s view of the tax consequences of the specific [transaction/circumstances] as set out in your letter dated [xxx].  You [your client] are entitled to act on the basis of our view or on the basis of your [their] own view of the appropriate tax treatment and self-assess accordingly.

The view expressed in this letter is not for general application.  If you [your client] wish to apply this ruling more generally, you should discuss this with HMRC.  This ruling only relates to the specific circumstances and facts that you have let us know about, and to HMRC’s current view of how the legislation applies, which HMRC specifically reserves the right to change in the future.  Where you [your clients] apply this view more generally, or where HMRC suspect tax avoidance, HMRC reserves the right to review the tax consequences of these transactions and to form another view.

  • If you do not agree with my decision you can appeal against the decision.
  • If you want to appeal you should write to me at [address] within 30 days of the date of this letter, giving your reasons why you do not agree with my decision. If you have any further information that you want me to consider, please send that to me as well.
  • If you appeal you can ask for payment of all or part of the tax in dispute to be postponed until the matter is resolved. If you want to apply for postponement please tell me the amount of tax that you think you are being overcharged and the reasons why. Interest will continue to run on any unpaid tax found to be due once the dispute is settled.

[I enclose an appeal form that you can complete and send back to me]

If you appeal I will consider any further information you send me and try to reach agreement with you. If we cannot agree, you will be able to:

  • ask for my decision to be reviewed by an HMRC officer not previously involved in the matter, or
  • notify your appeal to an independent tribunal.

If you opt for a review you can still notify your appeal to the tribunal after the review has finished.

You can find further information about appeals and reviews on the HMRC website or you can phone the number on this letter. You can find out more about tribunals on the Tribunals Service website or you can phone them on 0845 223 8080.

If I do not hear from you within 30 days of the date of this letter I will assume that you agree with my decision and the matter will be closed.

Yours sincerely

Name of caseworker/CCM

Title/role within HMRC

Direct line phone number