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ONSCG5210 | Dealing with applications: indirect tax clearance applications: initial processing of indirect tax clearance applications

From HM Revenue & Customs · Non-statutory Clearance Guidance

In this guidance the term ‘indirect tax’ includes VAT and Insurance Premium Tax (IPT).

As part of the initial processing of clearance applications, the Non-statutory Clearances Team will identify indirect tax clearance applications and move them in EF to the VAT Clearances Team (EF tray CLRV).