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.