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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 should complete a closure report for the Southend Non-statutory Clearance Team. This is mandatory in all cases.

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

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