Updates: Non-statutory Clearance Guidance
2023
Handling applications upon receipt: application receipt
Link added to Non-Statutory Clearances team and reference to CAF replaced by SharePoint
2022
Other Non-Statutory Clearance Guidance: recent changes
Page archived
2021
Introduction: what is a non-statutory clearance
Reference to the EU Directive on Administrative Cooperation in the field of Taxation (the DAC) replaced by reference to the International Tax Enforcement (Disclosable Arrangements) (ITEDA) 2020 which took effect from 1st July 2020.
Template letters: application inconsistent with policy intention
Clarity provided on where the appropriate letterheads for a business area can be found.
2018
Closure reports: non-Large Business clearance applications: specialist units
Updated content with new info
Closure reports: contact points on clearance team
Updated content with new info
Handling applications upon receipt: clearance applications received without an Annex
Updated content with new information.
Handling applications on receipt: action on receipt of Non-statutory Business Clearance Application
Changes to remove reference 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 upon receipt: use of email
Chages to reove references to Southend.
Dealing with applications: applicant has a Customer Compliance Manager
Removal of references to Southend.
amended title for consistency
Dealing with applications: indirect tax clearance applications: contents
Changed to avoid ocnfusion in subsections
Dealing with applications: indirect tax clearance applications: tax avoidance
Amend title for consistency.
Update reference to AAG
Dealing with applications: indirect tax clearance applications: where further advice is required
Amend title for consistency
Dealing with applications: indirect tax clearance applications: indirect tax disputes
Bringing appeals information up to date.
Remove references to Southend
Dealing with applications: contents
update titles of teams
Amend title to current team name
Remove references to Southend
amended to reflect new team title
Remnove references to Southend
When a clearance application has been dealt with: customer disputes decision
correct title
When a clearance application has been dealt with: complaints
amend title
When a clearance application has been dealt with: storing clearance documents
Remove refernce to Southend
Tidy names of teams
Closure reports: Non-Large Business clearance applications
Tidy up title
Remove reference 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: specialist units
Removing references to Southend
Template letters: agreement with customers interpretation
Letter content updated
Template letters: disagreement with customers interpretation
Text of letter updated
Template letters: indirect tax appealable decision
Letter content updated
Template letters: direct tax appealable decisions
Letter text updated
2017
Introduction: what is a non-statutory clearance
Change to sequence of wording in fourth paragraph
2016
Introduction: what is a non-statutory clearance
Text inserted on potentially exchangeable tax rulings