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Markel Tax

27 Apr 2020

New guidance for non-statutory tax clearances

On 25th March, HMRC published new guidance on the practical use of non-statutory tax clearances.

Where a formal statutory tax clearance is not available for certain transactions and there is uncertainty about HMRC;’s interpretation of the legislation, a non-statutory clearance can be made to obtain certainty. Unlike statutory clearances, applications for non-statutory clearances are made in writing and usually sent via the post. 

Given the current Covid-19 pandemic situation, HMRC have published guidance confirming that all future applications for non-statutory clearance should be made via email using the relevant annex stated in the guidance. HMRC will not process postal applications.

If the application involves disclosing sensitive information which the applicant has concerns about sharing via email, an initial email should be sent to HMRC without the sensitive parts and include the applicant’s contact details. HMRC will then respond as soon as they can with an alternative approach to convey the data.

The guidance does not comment on the position for existing postal applications which remain unanswered. It would be prudent for practitioners to avoid corresponding with HMRC via the post during this time of lockdown. For previous postal applications that remain unanswered it is advisable to re-send the application electronically.

Statutory tax clearances can continue to be sent via email to the appropriate office.

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Tagged Specialist Tax Consultancy COVID-19
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