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HMRC internal manual

Non-statutory Clearance Guidance

ONSCG8300 - Closure reports: Non-Large Business clearance applications: direct tax

On finalisation of the clearance application, caseworkers must complete the closure report using the Non-Statutory Clearance (NSC) App.

For the closure report template, see ONSCG8600.

Caseworkers must update the NSC App with the closure details on completion of the clearance application.

Any additional information relating to the case should be stored within the relevant case record in the NSC App.