I don't have time to investigate this at present, but on the face of it you could use replace to replace the unwanted characters in the string before making the comparison e.g.
Dim sString1 As String
Dim sString2 As String
sString1 = "Unfortunately there are no proportionate lines of enquiry that can be made into this that are likely to lead to any sort of formal outcome." & vbCrLf & vbCrLf & "A referral has been made ....... etc"
sString2 = "Unfortunately there are no proportionate lines of enquiry that can be made into this that are likely to lead to any sort of formal outcome." & vbCrLf & vbCrLf & "If the circumstances have changed ....... etc"
sString1 = Replace(sString1, vbCrLf & vbCrLf, " ")
sString2 = Replace(sString2, vbCrLf & vbCrLf, " ")
Debug.Print sString1 & vbCr & sString2