ONSCG1200 | Introduction: background

As well as statutory clearance regimes, there are a number of specific non-statutory regimes. These are set out in the Non-Statutory Clearance Guidance for customers on gov.uk.

A non-statutory clearance is written confirmation of HMRC’s view of the application of tax law to a specific transaction or event where there is genuine uncertainty as to how the legislation applies in the company’s circumstances.