ONSCG5230 - Dealing with applications: indirect tax clearance applications: where further advice is required

If specialist input is needed, for example from Indirect Tax Policy or a Unit of Expertise, caseworkers should make every effort to refer the case to the specialist as early in the 28 day cycle as possible. They should also ensure that the specialist from whom they are requesting advice is aware that the advice relates to a clearance application and that the 28-day reply clock is ticking.

Where advice is sought (including, where appropriate, from Solicitor’s Office), the request should also ask the specialist to report details of the resources used in considering the application.

The closure report requires information on resource time in the following three categories: SCS/Specialist, Grade 6/7 and O/HO/SO/Band T.

EF must be used to record any information or specialist advice by capturing to EF or attaching a note to the correspondence.