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HM Revenue & Customs has announced that it has harmonised the two regimes for

• Non-Statutory (Business) tax clearances, and
• Non-Business tax clearances

into Other Non-Statutory Clearance Guidance - which might lead some to wonder, where is the 'first' Non-Statutory Clearance Guidance, so that this might be 'other' than that?

More importantly, practitioners will be well aware of how useful these clearances can be, and that the clearance teams generally provide a helpful and prompt service. Let's hope that this remains the case.