NBCG8910 - Appendix: Flowchart for application handling - direct taxes - LC Clearance Requests flowchart text

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Flowchart LC 

It is a flowchart called Flowchart for application handling - direct taxes LC Clearance Requests

The central box at the top is labelled ‘Business completes Clearance application’, this box has two arrows. One to the left leads diagonally to a box marked ‘CRM receives request’. The right hand arrow points to a box marked ’Southend Clearances Team (SCT) receive application.

An arrow points below the box marked ‘CRM receives request’ to one marked ‘CRM copies request to SCT. An arrow from this leads to the box marked ‘Southend Clearances Team (SCT) receive application’

From this box there are two arrows. One points to the right to a box with the text ‘If not a Clearance Application it will be treated as a general request for advice and as such will be passed to the most appropriate HMRC team to respond’. The other arrow points down to a box with the instruction ‘Acknowledge receipt of request’.

From this box an arrow points down to one labelled ‘SCT allocate unique ref & enter data on Electronic Folder (EF)’ An arrow from this leads to a box with the question, ‘Is it a direct or indirect tax, or specialist unit case?’

Three arrows lead from this box one to the right marked ‘Indirect’, one to the left marked ‘Direct’ and the third marked ‘Specialist Unit’. The arrow marked ‘Indirect’ leads to a box labelled ‘VAT Written Enquiries Team VWET’. The one marked ‘Direct’ leads to a box marked ‘Peterborough Clearances Team’. The last marked ‘Specialist Unit’ leads to a box labelled ‘Referred to the Specialist Unit’.

From the box marked ‘VAT Written Enquiries Team VWET’ an arrow leads down to one with the text, ‘Refer to AAG if avoidance is suspected. AAG will send back to Peterborough for rejection if avoidance or normal action if not’

Three arrows lead away from the box labelled ‘Peterborough Clearances Team’ . The first leads to the box marked ‘Refer to AAG if avoidance is suspected….’. The second leads to a box marked ‘Place in Electronic Folder for allocation to caseworker or reject’. The third leads to a box marked ‘If Employer compliance case it is referred to a Single Point of Contact (SPOC).’

The box labelled ‘Place in Electronic Folder for allocation to caseworker or reject’ has two arrows leading from it. One leads to a box marked ‘If technical advice required caseworker requests this via Peterborough’, the second to a box with the text, ‘Caseworker issues clearance advice to the Business’.

The box labelled ‘If technical advice required….’ Has one arrow leading to a box marked ‘ Specialist provides advice to the caseworker’. From this arrows lead to the ‘Caseworker issues clearance advice to the business’ box.

The box marked ‘ If Employer Compliance case it is referred to a Single Point of Contact (SPOC)’ An arrow from this leads to a box marked ‘ SPOC allocates case to the caseworker’.

From this box two arrows lead away. The first to the box marked ‘If technical advice required caseworker requests this via Peterborough’, the second to the ‘Caseworker issues clearance advice to the Business’ box.

An arrow leads away from this box to the right to a final box marked ‘Closure report sent to SCT’.