INTM561730 - Hybrids: operational guidance: clearances - where to send clearance applications

Clearance applications should be sent electronically, together with all relevant supporting documentation, to [email protected].

If the company has a customer compliance manager (CCM) any clearance application should be copied to the CCM. The application and supporting documents should not be sent as self-extracting zip files, as these files are blocked by our software.

If the company does not wish to use email, the clearance application may be sent to the following address

HM Revenue & Customs
Base Protection Policy Team
Business Assets & International
S0862
Floor 4 Rear
Central Mail Unit
Newcastle
NE98 1ZZ

The clearance applications will be reviewed within the normal HMRC turnaround time of 28 working days. If further information is required in order fully to consider the application, then a fresh turnaround time of up to 28 days will apply from the time the further information is provided.

Applications involving novel or complex issues will need more time to allow for more detailed discussion and this may involve ongoing correspondence and meetings before resolution. If this is the case, it is likely that the CCM and tax specialists assigned to the company will be involved as well as the Base Protection Policy team. In all cases, comments on the application from the CCM or the case team are welcome, see Find out about the Non-Statutory Clearance Service.