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HMRC internal manual

Non-statutory Clearance Guidance

When a clearance application has been dealt with: customer disputes decision

On occasion we may be contacted by customers who believe that we have failed to take account of a material fact or have misunderstood their application and who consider that re-examination would lead to HMRC reaching an alternative view.

Caseworkers should use their discretion to re-examine the view given in light of the possible failure or misunderstanding raised. If the customer remains unhappy they should be referred to the complaints manager.

If the customer provides new evidence or information not previously presented as part of their original application this should be treated and logged as a new clearance application and dealt with accordingly.

Unless there is a right of review and appeal, any request to revisit HMRC’s view on a clearance should be resisted with the customer free to act on the basis of their own view of the legislation.