ONSCG5210 - Dealing with applications: indirect tax clearance applications: initial processing of indirect tax clearance applications
In this guidance the term 鈥榠ndirect tax鈥� includes VAT and Insurance Premium Tax (IPT).
As part of the initial processing of clearance applications, the Non-statutory Clearances Team will identify indirect tax clearance applications and move them in EF to the VAT Clearances Team (EF tray CLRV).