SolvedONSCG8800 | Closure reports: checklist for non-statutory clearance applications
From HM Revenue & Customs · Non-statutory Clearance Guidance
The external guidance provides checklists to help the customer decide what information is relevant to your application. They are
Annex A for all transactions other than Business Investment Relief and Business Property Relief
Annex B for advance assurance on Business Investment Relief for non-domiciled persons taxed on the remittance basis
Annex C for Inheritance Tax Business Property Relief clearances.