Jurisdiction(s):
United Kingdom

Key definition

Application definition

What does Application mean? An application is a procedural request asking a court to make an order, typically during the life of proceedings (an interim/interlocutory application) but sometimes disposing of an issue finally. The concept is descriptive rather than statutorily defined; content and procedure are set by court rules and case law in each jurisdiction. England and Wales: under the Civil Procedure Rules, applications are made by application notice (cpr Part 23), on notice or without notice, supported by evidence (usually a witness statement), and subject to filing fees, service and time limits. Common applications include extensions of time, summary judgment, security...

HMRC non‑statutory clearance application: template letter covering transaction details, commercial reasons, legislative analysis and disclosures

Published by a LexisNexis Tax expert

Precedents

HM Revenue & Customs [ insert appropriate HMRC team ] [ insert relevant HMRC address ] ContACT by email directly at: nonstatutoryclearanceteam.hmrc@hmrc.gov.uk [ Commercially sensitive information ]

Dear [ insert organisation name ]

Clearance service: non-statutory clearance Application—[ insert type of tax legislation which is the subject of the clearance application ] and its application to [ a ] Transaction [ s ] involving [ name of Company ] (the Company)

1 Information about the applicant and our authority to act as agent

We represent [ insert name of the company ] (the Company), a body incorporated in [ insert place of incorporation ] on [ insert date of incorporation ], holding the company registration number [ insert company number ], with its registered office situated at [ insert address ].

The Company’s [ corporation tax reference OR PAYE reference OR VAT registration ] number is [ insert the number ].

The Company has authorised us to obtain HM Revenue & Customs’ (HMRC) opinion on [ insert brief description of the subject matter of this application for clearance, including referencing the relevant legislation ] and how it applies to the transaction [ s ] described below...

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Web page updated on 22/05/2026

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