Statutory clearances
Statutory clearances

The following Tax practice note provides comprehensive and up to date legal information covering:

  • Statutory clearances
  • Table of key statutory clearances
  • Main considerations relating to statutory clearances
  • Content of the application
  • Ability to rely on the clearance
  • Appeals

Statutory clearances

Various tax provisions include a procedure under which a taxpayer can apply for a clearance from HM Revenue & Customs (HMRC) in respect of a specific point. The table in this Practice Note:

  1. lists some of the key statutory clearances available and in respect of which HMRC encourages a single application to be submitted when seeking clearance, and

  2. outlines the main considerations relevant to such clearances, such as the type of content to include in an application and the ability to rely on an application

HMRC's website also provides a table of clearances and the appropriate HMRC contact details to help applicants submit clearances to the right place. If a letter covers more than one clearance, which could for instance encompass more than one statutory clearance and a non-statutory clearance, it is important that the letter is addressed and submitted to each of the relevant parts of HMRC and that the letter makes it clear to which HMRC teams it has been submitted.

In this Practice Note, references to the applicant refer to the taxpayer even if an agent signs and submits the clearance application on the taxpayer's behalf.

For information on non-statutory clearances, see Practice Notes:

  1. Non-statutory clearances, and

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