ONSCG2500 - Clearance arrangements: when HMRC will not provide a view
HMRC will not provide a view in certain circumstances. These are set out in the Non-Statutory Clearance Guidance.
Where a clearance application is made but a view will not be given, as soon as possible after receipt of the application HMRC should respond to the customer explaining in full why the request has been declined and direct the customer to the relevant legislation/guidance as appropriate.
For