For details of HMRC's Clearance and approval procedures for businesses, visit the HMRC website in the Related Links section.
For non-business queries, HMRC have recently issued Clearance and Approval 1 (CAP1) which brings together and replaces Code of Practice 10 and VAT Notice 700/6. HMRC state that “it describes how non-business customers or customers with a query about non-business activities can get advice about HMRC’s interpretation of recent tax law.”