ONSCG5220 - Dealing with applications: indirect tax clearance applications: tax avoidance

HMRC may reject Non-statutory Clearance applications if there are indications that the customer is involved in tax avoidance. There are various indicators of indirect tax avoidance, see the list at NSCG9810. This list includes both avoidance themes and types of avoiders. It is not exhaustive, but illustrates the signs to look out for.

No application should be rejected on the grounds of suspected avoidance without reference to Counter-Avoidance (C-A) colleagues.