ONSCG8500 | Closure reports: How to complete the closure report

From HM Revenue & Customs · Non-statutory Clearance Guidance

Table shown as recovered text

Heading What to enter Non-statutory clearance reference (UTR in LB) Please enter the unique reference number in the format: yyyy -1 Each clearance from a customer outside the LB will have a unique reference number so that all related correspondence can be recorded / retrieved. Other reference (eg. VAT, UTR) This is for any other unique customer references appropriate to the application (e.g. VRN, CRN, UTR etc) Name of customer The name of the customer that the application relates to. This is particularly important for identification purposes if the applicant is an agent working on behalf of a business client. Business Stream Select from the drop down menu Date application first received by caseworker This box should reflect the date that the caseworker, who is working this application, first received the application. Date final response sent The date on the letter giving the final response to the clearance. Decision Please select from the drop down options, listed below: Rejected application Agreed with applicant’s view Disagreed with applicant’s view Not a clearance but directed elsewhere Reason application rejected If you have selected ‘rejected application’ you should then select one of the reasons from the drop down menu as below: Not all the necessary information was supplied in accordance with the checklist at Annex A B or C No genuine points of uncertainty Tax planning advice Tax avoidance Return final or under enquiry Statutory clearance. The external guidance for customers on clearance applications lists a number of requirements that have to be met before HMRC will consider the application’s interpretation of the relevant legislation. This box records the reason for rejecting an application which does not meet these requirements. Turnaround achieved Please select from the drop down menu as below: 28 day time limit met 28 day time limit met after clock stopped for further information 28 day time limit not met, but dealt with within new agreed time limit 28 day time limit not met Relevant legislation Please enter the legislation identified in the application giving rise to the customer’s uncertainty. Potential technical guidance improvement Free format response. Some clearances may highlight areas in HMRC’s general technical guidance that could be improved to give greater certainty to customers and pre-empt future clearances. Detail entered here will be considered by the Southend Team and directed to appropriate Product and Process Owners. Specialist/SCS Resource Time: (hh:mm) Enter as hh:mm Grade 6/7 Resource Time: (hh:mm) Enter as hh:mm O/HO/SO/Band T Resource Time: (hh:mm) Enter as hh:mm Name of caseworker & telephone number Please enter the full name of the caseworker and their phone number. The Non-statutory Clearance Team will contact a sample of caseworkers to get feedback about the process.