The Tax and Duty Manual Electronic Tax Clearance has been updated to remove duplication of information regarding non-resident (paragraph 12) and Standards in Public Office (paragraph 15) applications. The paragraph on applications for renewal of a tax clearance certificate is also updated in relation to the EWSS, the CRSS and Stay and Spend applications.

Links to the relevant tax and duty manuals have been inserted in paragraphs 12 and 15, and in paragraph 1, Introduction.

Paragraph 21 now confirms that where a tax clearance certificate is required for a grant, EWSS, CRSS or Stay and Spend Scheme, the application must be submitted each year. In all other cases, the application will remain valid for four years once an applicant’s tax affairs remain in order. After four years, a new application must be submitted.

See eBrief No. 056/21 for further details.