Drafting clearance applications

By Tolley
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The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Drafting clearance applications
  • Statutory clearances
  • Non-statutory clearances
  • Appeals against clearances
  • HMRC guidance
  • Statutory approvals

There are three main types of clearances available:

  • statutory clearances
  • non-statutory clearances
  • statutory approvals
Statutory clearances

Statutory clearances are clearance procedures provided for in the legislation. There are a number of statutory clearances available. Some of these are dealt with regularly by tax advisers and so these are covered in more detail below.

Clearances under the following provisions should be sent in a single letter to HMRC’s Clearance and

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