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HMRC internal manual

Other Non-Statutory Clearance Guidance

Closure reports: Non Large Business clearance applications VAT and other indirect taxes and duties

On finalisation of the clearance application, caseworkers should make a closure report to the Southend Clearances Team via email. This is mandatory in all cases.

For the closure report stencil, see ONSCG8600.

On completion, caseworkers should send the completed template to the Southend Non-statutory Clearance Team by email.