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Non-statutory clearance regime updated

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HMRC has announced that the non-statutory business and non-business clearance regimes have merged to become the Other Non-Statutory Clearance Guidance.

The Other Non-Statutory Clearance Guidance, which is available on HMRC’s website, tells users about the non-statutory clearance service offered by HMRC to all customers and their advisers who need clarification on guidance or legislation for other circumstances. The guidance also includes sections on when HMRC will and will not provide advice under the service, and what information users will need to provide when using the service.

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