Non-statutory clearance applications

HMRC will give advice under the non-statutory clearance process where there is uncertainty about HMRC’s interpretation of tax legislation. For further details of this service, see the Non-statutory clearances guidance note.

Currently, HMRC is not accepting applications made by post. Therefore, submissions should be made by email to the email address for the relevant annex, which can be found at Non-Statutory Clearance Service guidance: annexes.