ONSCG8500 - Closure reports: How to complete the closure report
| Heading | What to enter |
|---|---|
| Non-statutory clearance reference (UTR in LB) | Please enter the unique reference number in the format: yyyy -1\nEach clearance from a customer outside the LB will have a unique reference number so that all related correspondence can be recorded / retrieved. |
| Other reference (eg. VAT, UTR) | This is for local use to record any other reference number |
| Name of customer | The name of the customer that the application relates to. This is particularly important for identification purposes if the applicant is an agent working on behalf of a business client. |
| Business Stream | Select from the drop down menu |
| Date application first received by caseworker | Enables speed of processing the application to be monitored |
| Date final response sent | The date on the letter giving the final response to the clearance. |
| Decision | Please select from the drop down options, listed below:\n- Rejected application\n- Agreed with applicant바카라 사이트™s view\n- Disagreed with applicant바카라 사이트™s view\n- Not a clearance but directed elsewhere |
| Reason application rejected | If you have selected 바카라 사이트˜rejected application바카라 사이트™ you should then select one of the reasons from the drop down menu as below:\n- Not all the necessary information was supplied in accordance with the checklist at Annex A B or C\n- No genuine points of uncertainty\n- Tax planning advice\n- Tax avoidance\n- Return final or under enquiry\n- Statutory clearance.\nThe external guidance for customers on clearance applications lists a number of requirements that have to be met before HMRC will consider the application바카라 사이트™s interpretation of the relevant legislation. This box records the reason for rejecting an application which does not meet these requirements. |
| Turnaround achieved | Please select from the drop down menu as below:\n- 28 day time limit met\n- 28 day time limit met after clock stopped for further information\n- 28 day time limit not met, but dealt with within new agreed time limit\n- 28 day time limit not met |
| Relevant legislation | Please enter the legislation identified in the application giving rise to the customer바카라 사이트™s uncertainty. |
| Potential technical guidance improvement | Free format response. Some clearances may highlight areas in HMRC바카라 사이트™s general technical guidance that could be improved to give greater certainty to customers and pre-empt future clearances. Detail entered here will be considered by the Southend Team and directed to appropriate Product and Process Owners. |
| Specialist/SCS Resource Time: (hh:mm) | Enter as hh:mm |
| Grade 6/7 Resource Time: (hh:mm) | Enter as hh:mm |
| O/HO/SO/Band T Resource Time: (hh:mm) | Enter as hh:mm |
| Name of caseworker & telephone number | Please enter the full name of the caseworker and their phone number.\nThe Non-statutory Clearance Team will contact a sample of caseworkers to get feedback about the process. |