ONSCG4400 | Handling applications upon receipt: use of email

Customers are encouraged to submit applications by email as these can be processed more efficiently by the Non-statutory Clearances Team. The customer guidance on GOV.UK states that attachments to emails should be no larger than 10 MB.

The annexes in the customer guidance on GOV.UK explain that:

• HMRC cannot guarantee the security of emails sent to us or that we send to them over the internet - any information sent to us or by us via email is undertaken at the customer’s own risk

• customers should assess the risks of using email to send information or to receive it from us

• customers should specify in advance if they wish us to reply (where possible) by email confirming that they understand and accept the risks involved in using email

• in supplying information about market/price sensitive matters or well-known individuals the use of email should be avoided; rather, sensitive information should be sent by courier or post (see also ONSCG4500)

• customers should email the HMRC Non-statutory Clearances Team if they have any doubts about the authenticity of an email received which claims to come from the Non-statutory Clearances Team