I've been on a trawl ...
gov.uk has a guide to applying for a GRC here.
Documents you must provide -
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A statutory declaration - you solemnly swear you have 'lived full time as a male/female (delete as appropriate)' and you intend to continue doing so until death. You get a legal bod to witness it.
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Proof you’ve lived in your acquired gender for 2 years - examples they give are passport, driving licence, payslips, benefit documents, utility bills or other docs of an official nature. The guidance notes that go with the application form say typically 5 or 6 different documents are required to cover the period of at least two years.
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Two medical reports, one of which must be from a gender dysphoria specialist and which must include details of your diagnosis of gender dysphoria. The other from a registered medical practitioner, e.g. a GP, which must include details of any treatment you’ve had to change your sexual characteristics, eg hormone treatment or surgery.
The guidance for filling in the medical report states that 'If the patient has not had surgery then the report must explain why.'
So far so good, but where can I find info on acceptable reasons for not having had surgery?
The general guidance, linked from the 'Overview' section on gov.uk, includes a big list of orgs for further help and advice. One of the orgs listed is UK Trans Info, who have produced a helpful guide to getting a GRC here. Their advice is:
If you haven’t had any surgery then the report must explain the reason why. This could be because you are on a waiting list, because you aren’t medically able, because you are waiting for improvements in surgical techniques, because you don’t feel the need for surgery or for any other reasons, but an explanation must be given.
So 'reasons' basically. But will your application be taken seriously if you haven't had surgery? Gires (also linked to in the govt. guidance notes) say:
The GRP is definitely minded to grant applications, wherever legally possible, which is why directions are given rather than making final decisions which might not be in favour of the applicant. So despite the high rate of requests for further information very few applications actually fail outright. In most cases the issues are around information not being submitted correctly, the most common one of late being the stat dec form not being filled out correctly and/or not witnessed and signed in the prescence of someone qualified to do so.
And according to the latest official statistics a full GRC was granted in 90% of applications.
Almost all applications to the panel are decided 'on paper'. 'Attending' the panel is not a routine thing (that's from one of the official guidance docs, can't remember which).