1 GENERAL NEWS
1.1 Other Non-Statutory Clearance Guidance
HMRC is merging the non-statutory business and non-business
clearance regimes to become the heading of Other Non-Statutory
Clearance Guidance.
This guidance sets out what the non-statutory clearance service
offered by HMRC covers and how applications for clarification on
guidance or legislation are to be made.
To help you decide what information is relevant to an
application when writing to HMRC it provides a series of
checklists:
- Annex A for all transactions other than Business Investment
Relief and Business Property Relief (see below) – letter to
be headed 'Clearance service'
- Annex B for advance assurance on Business Investment Relief for
non-domiciled persons taxed on the remittance basis - letter to be
headed 'Advance Assurance for Business Investment
Relief'
