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Contents

Official guidance
Non-statutory Clearance Guidance

ONSCG2000 · Clearance arrangements

  • ONSCG2100 · When and where businesses can apply for a non-statutory clearance
  • ONSCG2300 · How and when HMRC will respond to a clearance
  • ONSCG2500 · When HMRC will not provide a view
  • ONSCG2550 · Salary sacrifice arrangements and clearance applications
  • ONSCG2560 · Substantial shareholdings arrangements
  • ONSCG2700 · Clearance Operating Groups
  1. Clearance arrangements: contents
  2. Clearance arrangements: when HMRC will not provide a view

ONSCG2500 | Clearance arrangements: when HMRC will not provide a view

From HM Revenue & Customs · Non-statutory Clearance Guidance

HMRC will not provide a view in certain circumstances. These are set out in Find out about the Non-Statutory Clearance service.

Where a clearance application is made but a view will not be given, as soon as possible after receipt of the application HMRC should respond to the customer explaining in full why the request has been declined and direct the customer to the relevant legislation/guidance as appropriate.

For

  • Salary sacrifice arrangements, see NSCG2550

  • Substantial shareholdings exemption, see NSCG2560.

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