This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Non-statutory Clearance Guidance

Closure reports: checklist for non-statutory clearance applications

The external guidance provides checklists to help the customer decide what information is relevant to your application. They are

  • Annex A for all transactions other than Business Investment Relief and Business Property Relief
  • Annex B for advance assurance on Business Investment Relief for non-domiciled persons taxed on the remittance basis
  • Annex C for Inheritance Tax Business Property Relief clearances.