Revenue and Customs Brief 20/08 provides details on the extension of non-statutory clearances service for HMRC business taxpayers where there is a material uncertainty. This extension followed on from a review of the relationship between large business and HMRC, led by Sir David Varney.

In summary, from 1 April 2008 clearances will be provided across all business taxes regardless of the age of the legislation, where there is material uncertainty. HMRC will aim to respond to clearance applications within 28 calendar days, though in complex cases this may take longer.

HMRC will publish new guidance on clearances for business taxpayers, bringing together and updating existing guidance.

Revenue and Customs Brief 20/08 is reproduced at Section 2.04.

HMRC have published guidance on the clearance process. Business customers include customers handled by the Large Business Service (LBS) and business customers across all sectors handled by offices elsewhere in the department.

Guidance on the clearances process and how to apply is available at http://www.hmrc.gov.uk/cap/links-dec07.htm

As a follow-on, HMRC have advised of the withdrawal of the brief, which gave details of an early extension of clearance work in relation to Stamp duty land tax from Royal Assent of Finance Act 2007 and Substantial Shareholding Exemption from 01 June 2007. Applications in respect of these two areas should now be made in accordance with the new clearance process.