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HMRC internal manual

Non-statutory Clearance Guidance

Updates: Non-statutory Clearance Guidance

2015

published amendments

Introduction: objectives of non-statutory clearance
I have removed 'recent' from the sentence and added additional information which will now read as the following: remain uncertain about HMRC's interpretation of the recent tax legislation relating to their specific transaction or event.

2016

published amendments

Non-Statutory Clearance Guidance: contacts
I have updated the policy lead details on this content due to a change of role.

published amendments

Introduction: what is a non-statutory clearance
Text inserted on potentially exchangeable tax rulings

2017

published amendments

Introduction: what is a non-statutory clearance
Change to sequence of wording in fourth paragraph

published amendments

Avoidance indicators: disclosed schemes
Hyperlink updated

published amendments

Reviews and appeals: VAT appealable decisions
Spacing corrected
Hyperlink added
Remove hyperlink to TALA
Update hyperlink
Updated hyperlink
Update to team name
Reviews and appeals: direct tax appealable decisions
Hyperlink added
Hyperlink to TALA removed
Update team contact name
Reviews and appeals: direct tax letters containing appealable decisions
Team name updated

2018

published amendments

Template letters: direct tax appealable decisions
Letter text updated
Template letters: indirect tax appealable decision
Letter content updated
Template letters: disagreement with customers interpretation
Text of letter updated
Template letters: agreement with customers interpretation
Letter content updated

published amendments

Template letters: agreement with customers interpretation
Term CRM updated to CCM
Term CRM updated to CCM
Template letters: application inconsistent with policy intention
Term CRM updated to CCM
Template letters: application not accepted
Term CRM updatedto CCM
Term CRM updated to CCM
Template letters: direct tax appealable decisions
Term CRM updated to CCM
Template letters: indirect tax appealable decision
Term CRM updated to CCM
Template letters: disagreement with customers interpretation
Term CRM updated to CCM
Handling applications upon receipt: application receipt
Term CRM updated to CCM
Dealing with applications: Clearances dealt with by specialist units
Term CRM updated to CCM
Dealing with applications: applicant has a Customer Compliance Manager
Update term CRM to CCM
Dealing with applications: contents
Update to term CRM now CCM

published amendments

Handling applications on receipt: action on receipt of Non-statutory Business Clearance Application
I've amended the team responsible for the ONSCG applications

published amendments

Closure reports: non-Large Business clearance applications: specialist units
Removing references to Southend
Closure reports: non-Large Business clearance applications: direct tax
Remove reference to Southend. Other tidying up of titles.
Closure reports: Non-Large Business clearance applications
Tidy up title Remove reference to Southend
When a clearance application has been dealt with: storing clearance documents
Remove refernce to Southend Tidy names of teams
When a clearance application has been dealt with: complaints
amend title
When a clearance application has been dealt with: customer disputes decision
correct title
Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team
Remnove references to Southend
Dealing with applications: direct tax clearance applications dealt with by non-LB compliance teams: contents
amended to reflect new team title
Dealing with applications: contents
update titles of teams
amended to include current title of LC
Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: allocation to team leaders
remove capital letter
Amend title to current team name Remove references to Southend
Dealing with applications: indirect tax clearance applications: indirect tax clearance handled outside the VAT Clearance Team
Remove references to Southend
Dealing with applications: indirect tax clearance applications: indirect tax disputes
Bringing appeals information up to date.
Dealing with applications: indirect tax clearance applications: where further advice is required
Amend title for consistency
Dealing with applications: indirect tax clearance applications: tax avoidance
Amend title for consistency. Update reference to AAG
Dealing with applications: indirect tax clearance applications: initial processing of indirect tax clearance applications
amended title for consistency
Remove reference to Southend and to refer to clearance applications.
Dealing with applications: indirect tax clearance applications: contents
Changed to avoid ocnfusion in subsections
Dealing with applications: applicant has a Customer Compliance Manager
Removal of references to Southend.
Handling applications upon receipt: use of email
Chages to reove references to Southend.
Handling applications upon receipt: clearance applications received without an Annex
Changes to remove reference to non-statutory clearance team being in Southend
Handling applications on receipt: action on receipt of Non-statutory Business Clearance Application
Changes to remove reference to 'Southend'

published amendments

Dealing with applications: indirect tax clearance applications: indirect tax clearance handled outside the VAT Clearance Team
New info updates.
Updated the content with new information (Leicester)
Dealing with applications: indirect tax clearance applications: initial processing of indirect tax clearance applications
Updated content with new information (Leicester)
Dealing with applications: applicant has a Customer Compliance Manager
Updated content with new information (Leicester)
Handling applications upon receipt: use of email
Updated content with new information (Leicester)
Handling applications upon receipt: clearance applications received without an Annex
Updated content with new information.
Handling applications upon receipt: application receipt
Updated content with new information.

published amendments

Closure reports: contact points on clearance team
Updated content with new info
Closure reports: closure reports stencil
Updated content with new information.
Closure reports: non-Large Business clearance applications: specialist units
Updated content with new info
Closure reports: non-Large Business clearance applications: direct tax
Updated content with new info
Closure reports: Non-Large Business clearance applications
Updated content with new information.
When a clearance application has been dealt with: storing clearance documents
Updated content with new location information.

published amendments

Avoidance indicators: direct tax and NIC overview
Changed contact details.

published amendments

Introduction: where to go for advice
Removed word 'Southend clearance team' and replaced with words 'Non-statutory Clearance Team' Please make the wording nonstatutoryclearanceteam.hmrc@hmrc.gsi.gov.uk into a link to open an email

published amendments

Handling applications upon receipt: clearance applications received without an Annex
Slight wording change for clarification.
Reworded text to change who ensures all information is provided in support of application

published amendments

Introduction: who is this guidance for
Removing the word 'Other'

published amendments

Non-Statutory Clearance Guidance: contacts
Updated contact info
Changing contacts and heading
Introduction: where to go for advice
Updated content
Introduction: what is a non-statutory clearance
Removed the word 'Other'
Introduction: background
Remove the word 'Other'
Removed the word 'Other'

published amendments

Handling applications on receipt: action on receipt of Non-statutory Business Clearance Application
Updated content
Handling applications upon receipt: application receipt
Updated content
Information required for clearance applications: further information required
Updated Content
Information required for clearance applications: general information required
Updated content
Clearance arrangements: when HMRC will not provide a view
Updated content
Clearance arrangements: how and when HMRC will respond to a clearance
Updated Content
Clearance arrangements: when and where businesses can apply for a non-statutory clearance
Re - word content

published amendments

Dealing with applications: application inconsistent with the policy intention of the legislation used: letters to be used
Content Update
Dealing with applications: application inconsistent with the policy intention of the legislation used: action to be taken by policy owner
Updated content
Dealing with applications: application inconsistent with the policy intention of the legislation used: background
Updated content
Dealing with applications: Clearances dealt with by specialist units
Updated content
Dealing with applications: progress chasing
Updated content
Dealing with applications: tax avoidance referrals and further advice
Updated content
Dealing with applications: direct tax clearances dealt with by Local Compliance: where further information is required
Updated content
Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team
Changed content
Dealing with applications: indirect tax clearance applications: indirect tax clearance handled outside the VAT Clearance Team
Changed content
Dealing with applications: indirect tax clearance applications: indirect tax disputes
Updated Content
Dealing with applications: indirect tax clearance applications: tax avoidance
Updated content
Dealing with applications: applicant has a Customer Compliance Manager
Updated content
Dealing with applications: overview
Updated Content
Handling applications upon receipt: commercially sensitive clearances
Updated Content
Handling applications upon receipt: use of email
Updated content