ONSCG4200 | Handling applications upon receipt: obligation to turn round clearances within 28 days

HMRC has given a commitment to customers making clearance applications, that in most cases we will send our full response within 28 calendar days. It is recognised that in complex cases the clearance may take longer.

The 28 day time limit runs from the day the application is first received by HMRC.

Where a caseworker needs to request additional information from the applicant, the 28 day time limit is suspended from the date on which that information is requested until it is received by HMRC. Once an adequate reply is received from the customer the 28 day time clock restarts.

Occasionally we may not be able to send our full response within 28 calendar days. This may be, for example, because the application is complex and requires advice from a number of specialists within HMRC. Where this is the case, the caseworker should tell the applicant we are unable to respond within the 28 day time limit and agree a revised date when we will respond.