ONSCG5100 | Dealing with applications: applicant has a Customer Compliance Manager

Applicants that have a Customer Compliance Manager (CCM) are asked to send clearances applications directly to their CCM.

Where a specialist unit receives a clearance application directly from an applicant with a CCM they should notify the CCM, see NSCG5800.

The CCM will liaise with any tax specialists and/or specialist advisers as appropriate to manage the handling of the clearance application.

Large Business (LB) falls outside the arrangements for applicants to send their clearance applications to the Non-statutory Clearances Team.

The Large Business operating model emphasises the benefits of working in real time with customers and encourages CCMs and customer teams to be in active, informal dialogue with customers about the tax consequences of proposed transactions.

This informal dialogue is an important part of the flexible LB approach to risk management for customers. The extended clearance regime is not intended to replace it, rather to complement it by providing a more formal route where for example the issue is particularly complex and needs detailed consideration, or the customer prefers a written approach.