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HMRC internal manual

Other Non-Statutory Clearance Guidance

From
HM Revenue & Customs
Updated
, see all updates

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.