SDLTM09080 - Non-statutory clearances

(This page was introduced on 15 January 2020)

HMRC operate a procedure for non-statutory clearances for customers. A non-statutory clearance is written confirmation of HMRC’s view of the application of tax law to a specific transaction or event that a customer can rely on in most circumstances.

Under the procedure, customers can request clearance if they:-

• have fully read the relevant guidance
• have not been able to find the information they need
• are uncertain about HMRC’s interpretation of tax legislation
• HMRC will accept clearance applications on issues relating to Section 75A via nonstatutoryclearanceteam.hmrc@hmrc.gov.uk

Applications will need to adhere to the published guidance at https://www.gov.uk/guidance/non-statutory-clearance-service-guidance. In particular we will not provide clearances where, in our view, the transactions are undertaken for the purpose of avoiding tax or where the clearance application only requests confirmation of whether Section 75A applies or not.

Examples of when HMRC will provide clearance

Subject to the above, times when HMRC are usually able to provide clearance include:

• Confirming if a particular transaction would be a scheme transaction
• Confirming the identity of V and/or P for a notional land transaction
• Confirming the chargeable consideration for a notional transaction