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Official guidance
Non-statutory Clearance Guidance

ONSCG5400 · Dealing with applications: direct tax clearance applications dealt with by non-LB compliance teams

  • ONSCG5420 · Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: allocation to team leaders
  • ONSCG5430 · Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team
  • ONSCG5440 · Dealing with applications: direct tax clearances dealt with by Local Compliance: allocation to caseworker
  • ONSCG5450 · Dealing with applications: direct tax clearances dealt with by Local Compliance: acknowledgement in cases where avoidance is suspected
  • ONSCG5460 · Dealing with applications: direct tax clearances dealt with by Local Compliance: where further information is required
  1. Dealing with applications: direct tax clearance applications dealt with by non-LB compliance teams: contents
  2. Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team

ONSCG5430 | Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team

From HM Revenue & Customs · Non-statutory Clearance Guidance

The Non-statutory Clearance Team are responsible for recording all clearance applications worked in non-LB.

If you receive a clearance application directly from the customer or adviser, you should:

  • contact the Non-statutory Clearance Team using the contact points at NSCG8700 so they can allocate a unique reference number to the application

  • send a copy (not the original) of the first page of the application Annex A to the Non-statutory Clearances Team by email or fax, and continue to work the clearance as normal.

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