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HMRC internal manual

Other Non-Statutory Clearance Guidance

Updates: Other 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

Other 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
Remove hyperlink to TALA
Update hyperlink
Updated hyperlink
Update to team name