ONSCG5450 - Dealing with applications: direct tax clearances dealt with by Local Compliance: acknowledgement in cases where avoidance is suspected

In cases where there are indications of possible avoidance, the caseworker should, on receipt

• provide an acknowledgement to the applicant notifying their contact details
• tell the applicant that the clearance is being considered and a response will be sent as soon as possible.
• deal with all aspects of the clearance including any related avoidance, seeking appropriate advice from Managing Avoidance Risk MAR/Counter Avoidance (CA).