SDLTM51000 - Procedure: Applications for Non-Statutory Clearances

Requests for confirmation of HMRC’s view of the application of tax law in relation to SDLT matters.

HM Revenue & Customs (HMRC)’s Non-Statutory Clearance Service provides written confirmation to customers where there is genuine uncertainty in relation to the application of tax law to a specific transaction or set of circumstances.

The service is available to business and non business customers. 

‘Customer’ in this context refers to the purchaser who will be named in the SDLT1.

Guidance for using Non-Statutory Clearance Service  

Customers wishing to use the Non-Statutory Clearance Service to obtain written confirmation of HMRC’s view should follow the guidance which sets out what they need to provide with the request.

The guidance makes it clear that HMRC will not help where there are no genuine points of uncertainty, provide tax planning advice, or advise on transactions designed to avoid or reduce a tax charge that might otherwise be expected to arise.

Wherever possible applications should be submitted in good time before the transaction directly to the Non-Statutory Clearance Service.