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HMRC internal manual

Other Non-statutory Clearance Guidance

Template letters: application inconsistent with policy intention

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.

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 Southend]

Dear …

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

Thank you for your recent correspondence.

You have asked for confirmation that your understanding of the law as it applies to your transaction(s) is in accordance with ours. It is possible for the legislation to be interpreted in the way set out in your clearance but this appears to give rise to a result which is inconsistent with the policy intention of the legislation.

[Explanation and comment from policy owner/director to be added here]

The issues raised in your application will therefore be referred to colleagues in HM Treasury for their consideration. I can assure you, however, that strict confidentiality will be maintained and that details that would enable you or your client to be identified will not be disclosed without your prior consent.

We will issue a more detailed response once we have consulted with HM Treasury.

Yours sincerely

Name of caseworker/CCM

Title/role within HMRC

Direct line phone number