ONSCG2300 - Clearance arrangements: how and when HMRC will respond to a clearance
Where a clearance application is received, HMRC will provide an acknowledgment on receipt and a full response within 28 calendar days as the norm. »Ê¹ÚÌåÓýapp response will:
- agree the customer’s interpretation of the legislation, or
- request further information, or
- reject their interpretation of the legislation, or
- not accept the application as outlined in the .
Where the customer’s interpretation is rejected, a full explanation is to be provided using the template letters at NSCG6000.
Where an application is not accepted it is important to provide a full explanation, referring to the appropriate part(s) of the external guidance, see NSCG2500.
»Ê¹ÚÌåÓýapp customer is still entitled to act on the basis of their view of the appropriate tax treatment, and self-assess accordingly.
Further details on risk assessment of any return relating to the transaction are covered at NSCG7400.
Occasionally a full response will not be possible within 28 calendar days, for example because the application is very complex and requires advice from a number of specialists within HMRC. In this situation, caseworkers should work with the customer to provide a response as soon as practical, ensuring that the customer is kept updated on progress.