In this communication we will summarize the results of a complementary study of structural and chemical non-homogeneities that are present in thick HVPE-grown GaN layers. It will be shown that complex extended defects are formed during HVPE growth, and are clearly visible after photo-etching on both Ga-polar surface and on any non-polar cleavage or section planes. Large chemical (electrically active) defects, such as growth striations, overgrown or empty pits (pinholes) and clustered irregular inclusions, are accompanied by non-uniform distribution of crystallographic defects (dislocations). Possible reasons of formation of these complex structures are discussed. The nature of defects revealed by selective etching was subsequently confirmed using TEM, orthodox etching and compared with the CL method. The non-homogeneities were studied in GaN crystals grown in different laboratories showing markedly different morphological characteristics. (C) 2010 Elsevier B.V. All rights reserved.