ONSCG7300 | When a clearance application has been dealt with: storing clearance documents

The Non-statutory Clearance Team keeps copies of all clearances that they have been involved with, together with copies of closure stencils.

Large Business (LB) and specialist units should maintain a complete archive/record of the clearance application in the appropriate file or folder.

Direct tax caseworkers in non-LB compliance teams should follow local practice in determining how clearance documentation should be retained in their office.

For the VAT Clearance Team, and for a VAT registered trader, the clearance documentation should be forwarded through EF to the trader’s folder.