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Contents

Official guidance
Non-statutory Clearance Guidance

ONSCG5900 · Dealing with applications: application inconsistent with the policy intention of the legislation used

  • ONSCG5910 · Background
  • ONSCG5920 · Action to be taken by caseworker
  • ONSCG5930 · Action to be taken by policy owner
  • ONSCG5940 · Letters to be used
  1. Dealing with applications: application inconsistent with the policy intention of the legislation used: contents
  2. Dealing with applications: application inconsistent with the policy intention of the legislation used: action to be taken by caseworker

ONSCG5920 | Dealing with applications: application inconsistent with the policy intention of the legislation used: action to be taken by caseworker

From HM Revenue & Customs · Non-statutory Clearance Guidance

If it is thought that an application undermines the policy intent of the relevant legislation, the caseworker should contact the relevant policy owner of the legislation as soon as possible giving full details of the case, the legislation concerned and the reason why it is thought to be inconsistent with the policy intention.

A copy of any e-mail or correspondence should also be sent to the Tax Administration Policy and Strategy (TAPS) team.

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