HMRC clearances

HMRC clearances

Coronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19. Applications for clearance should be submitted by email using the address in the relevant annex.

Taxpayers can apply for clearances from HMRC:

•
on a specific point covered by tax law known as statutory clearances, or
•
broadly, where there is a material uncertainty as to how tax law applies to a particular transaction known as non-statutory clearances

Format of clearance applications

Applications for both statutory and non-statutory clearances are submitted in letter form. It is important that the applicant ensures that the specific information that is required to be covered by the application is included, but normally the body

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