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HMRC internal manual

Other Non-Statutory Clearance Guidance

HM Revenue & Customs
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Closure reports: How to complete the closure report

Heading What to enter
Non-statutory clearance reference (UTR in LB) Please enter the unique reference number in the format: yyyy -1Each clearance from a customer outside the LB will have a unique reference number so that all related correspondence can be recorded / retrieved. 
Other reference (eg. VAT, UTR) This is for local use to record any other reference number 
Name of customer The name of the customer that the application relates to. This is particularly important for identification purposes if the applicant is an agent working on behalf of a business client. 
Business Stream Select from the drop down menu 
Date application first received by caseworker Enables speed of processing the application to be monitored 
Date final response sent The date on the letter giving the final response to the clearance. 
Decision Please select from the drop down options, listed below: * Rejected application * Agreed with applicant’s view * Disagreed with applicant’s view * Not a clearance but directed elsewhere 
Reason application rejected  If you have selected ‘rejected application’ you should then select one of the reasons from the drop down menu as below: * Not all the necessary information was supplied in accordance with the checklist at Annex A B or C * No genuine points of uncertainty * Tax planning advice * Tax avoidance * Return final or under enquiry * Statutory clearance. The external guidance for customers on clearance applications lists a number of requirements that have to be met before HMRC will consider the application’s interpretation of the relevant legislation. This box records the reason for rejecting an application which does not meet these requirements.
Turnaround achieved Please select from the drop down menu as below: * 28 day time limit met * 28 day time limit met after clock stopped for further information * 28 day time limit not met, but dealt with within new agreed time limit * 28 day time limit not met 
Relevant legislation Please enter the legislation identified in the application giving rise to the customer’s uncertainty. 
Potential technical guidance improvement Free format response. Some clearances may highlight areas in HMRC’s general technical guidance that could be improved to give greater certainty to customers and pre-empt future clearances. Detail entered here will be considered by the Southend Team and directed to appropriate Product and Process Owners. 
Specialist/SCS Resource Time: (hh:mm) Enter as hh:mm 
Grade 6/7 Resource Time: (hh:mm) Enter as hh:mm 
O/HO/SO/Band T Resource Time: (hh:mm) Enter as hh:mm 
Name of caseworker & telephone number Please enter the full name of the caseworker and their phone number.The Southend Team will contact a sample of caseworkers to get feedback about the process.