Find out about the Non-Statutory Clearance Service.

The Non-Statutory Clearance Service allows taxpayers and their advisers to request written guidance from HMRC when there is genuine uncertainty regarding how tax legislation applies to a specific transaction. This service is only available if you have already consulted relevant guidance and helplines without finding the necessary information. Applications must be submitted via email to the address specified in the relevant annex of the guidance, and HMRC typically aims to reply within 28 days, though VAT-related requests currently take approximately 12 weeks.