When a clearance has been dealt with: storing clearance documents
The Southend Non-statutory Clearance Team will keep copies of all clearances which they have been involved with, together with copies of closure stencils.
Large Business (LB) and specialist units should maintain a complete archive/record of the clearance application in the appropriate file or folder.
Direct tax caseworkers in LC should follow local practice in determining how clearance documentation should be retained in their office.
For the VAT Clearance Team, and for a VAT registered trader, the clearance documentation should be forwarded through EF to the trader’s folder.