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Updates: Non-statutory Clearance Guidance

2023

6 December 2023 published amendments

Handling applications upon receipt: application receipt

Link added to Non-Statutory Clearances team and reference to CAF replaced by SharePoint

2022

2 March 2022 published amendments

2021

24 February 2021 published amendments

Introduction: what is a non-statutory clearance

Reference to the EU Directive on Administrative Cooperation in the field of Taxation (the DAC) replaced by reference to the International Tax Enforcement (Disclosable Arrangements) (ITEDA) 2020 which took effect from 1st July 2020.

21 January 2021 published amendments

Template letters: application inconsistent with policy intention

Clarity provided on where the appropriate letterheads for a business area can be found.

2018

20 April 2018 published amendments

18 April 2018 published amendments

10 April 2018 published amendments

Handling applications on receipt: action on receipt of Non-statutory Business Clearance Application

Changes to remove reference to 'Southend'

Handling applications upon receipt: clearance applications received without an Annex

Changes to remove reference to non-statutory clearance team being in Southend

Handling applications upon receipt: use of email

Chages to reove references to Southend.

Dealing with applications: applicant has a Customer Compliance Manager

Removal of references to Southend.

Dealing with applications: indirect tax clearance applications: initial processing of indirect tax clearance applications

Remove reference to Southend and to refer to clearance applications.

amended title for consistency

Dealing with applications: indirect tax clearance applications: contents

Changed to avoid ocnfusion in subsections

Dealing with applications: indirect tax clearance applications: tax avoidance

Amend title for consistency.
Update reference to AAG

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

Amend title for consistency

Dealing with applications: indirect tax clearance applications: indirect tax disputes

Bringing appeals information up to date.

Dealing with applications: indirect tax clearance applications: indirect tax clearance handled outside the VAT Clearance Team

Remove references to Southend

Dealing with applications: contents

amended to include current title of LC

update titles of teams

Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: allocation to team leaders

Amend title to current team name
Remove references to Southend

Dealing with applications: direct tax clearance applications dealt with by non-LB compliance teams: contents

amended to reflect new team title

Dealing with applications: direct tax clearances dealt with by non-LB compliance teams: clearance applications bypass the Non-statutory Clearances Team

Remnove references to Southend

When a clearance application has been dealt with: customer disputes decision

correct title

When a clearance application has been dealt with: complaints

amend title

When a clearance application has been dealt with: storing clearance documents

Remove refernce to Southend
Tidy names of teams

Closure reports: Non-Large Business clearance applications

Tidy up title
Remove reference to Southend

Closure reports: non-Large Business clearance applications: direct tax

Remove reference to Southend. Other tidying up of titles.

Closure reports: non-Large Business clearance applications: specialist units

Removing references to Southend

2017

12 April 2017 published amendments

Introduction: what is a non-statutory clearance

Change to sequence of wording in fourth paragraph

2016

9 December 2016 published amendments

Introduction: what is a non-statutory clearance

Text inserted on potentially exchangeable tax rulings