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HMRC internal manual

Other Non-statutory Clearance Guidance

Closure reports: non-Large Business clearance applications: direct tax

On finalisation of the clearance application, caseworkers must complete a closure report for the  Non-statutory Clearance Team.

For the closure report template, see ONSCG8600. On completion of the clearance application,  caseworkers should email the completed template to the Non-statutory Clearance Team.

No additional information needs to be submitted with the closure report, since the caseworkershouldl have saved a complete record of the clearance application documentation.