Clearances and approvals

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Guidance and regulation

• Find out about the Non-Statutory Clearance Service
  • Detailed guide
  • 1 December 2023
  • HM Revenue & Customs
• Apply for statutory clearance for a transaction
  • Detailed guide
  • 29 October 2024
  • HM Revenue & Customs
• Clearance applications and exempt distribution when a company purchases its own shares
  • Detailed guide
  • 3 December 2021
  • HM Revenue & Customs

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News and communications

22 March 2023 — Press release

HMRC publishes simplified VAT guidance for overseas sellers

HM Revenue & Customs

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Policy papers and consultations

• Advance tax certainty service: major investment projects with certainty  in advance
  • 26 November 2025
  • HM Revenue & Customs
  • Policy paper

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Organisations

• HM Revenue
  & Customs