Catalogue of publications

HMRC Reference:Notice 999 (November 2014) View Change History
 

Contents

Foreword

Introduction

How to use this notice

How to order

Publications available in alternative formats

Numerical listing

Miscellaneous leaflets

Excise Information Sheets

VAT Information Sheets

Inland Revenue

Tribunals

Your rights and obligations

Putting things right

How we use your information

 

Foreword

Notice 999 is only available online.

Further help and advice

If you need general advice or copies of HM Revenue and Customs (HMRC) notices, please ring the Helpline on Telephone: 0300 200 3700. You can call Monday to Friday, 8am to 8pm.

If you have hearing difficulties, please ring the Textphone service on Telephone: 0300 200 3719.

If you would like to speak to someone in Welsh, please Telephone: 0300 200 1900, Monday to Friday, 8am to 6pm.

All calls are charged at the local rate within the UK. Charges may differ for mobile phones.

Introduction

Notice 999 lists all current English and Welsh publications in relation to VAT, Customs and Excise issued by HMRC, and is continually updated.

This notice and any others mentioned are available on our website at www.hmrc.gov.uk.

How to use this notice

If you are unsure which publication you need, please phone the Helpline on Telephone: 0300 200 3700 for assistance.

Some Welsh notices are only available on our website www.hmrc.gov.uk. These are indicated by three asterisks (***) at the end of the title.

How to order

To order any of the publications listed in this notice, please contact the Helpline.

Publications available in alternative formats

To order any of the publications listed in this notice, in large print, braille and/or audio tape, please contact the Helpline in the usual way.

Numerical listing

Number


Publication


Issue date


1


Travelling to the UK


Apr 2013


3


Bringing your belongings and private motor vehicle to the United Kingdom from outside the European Community (Updates 1 and 2)


Apr 2006


6


Merchandise in baggage


Jan 2013


8


Sailing your pleasure craft to and from the UK


Apr 2012


12A


What you can do if things are seized by HMRC


Sep 2013


28


Importing aircraft parts, aircraft spare parts depots and temporary importation of civil aircraft (Updates 1 and 2).
Cancellation date: May 2010


Aug 2002


34


Intellectual property rights


Jan 2014


39


Spirits production in the United Kingdom


Jan 2012


40


This notice has been cancelled due to the repeal of section 22 of the Alcoholic Liquor Duties Act 1979 in this year's Finance Act, the drawback element of the Notice is now out of date.


For information on the authorization/licensing requirements for rectifiers and compounders, please see information sheet 11/12.


Sep 2012


41


Alcoholic Ingredients Relief


Apr 2013


47


Duty free spirits: Use in manufacture or for medical or scientific purpose


Jan 2012


48


Extra-Statutory Concessions


Mar 2012


50


Duty free warehouse warning


Mar 2009


60


Intrastat General Guide


Aug 2014


64


Spirits in imported goods: Remission of Excise Duty


Jan 2012


69


Report and clearance by ships' masters


Sep 2014


69A


Duty free ships' stores (Updates 1, 2 and 3)


Apr 2002


75


Fuel for road vehicles


Jun 2014


76


Excise Duty on gas for use as fuel in road vehicles


Apr 2010


85C


Anti-forestalling restrictions: Cigarettes


Dec 2009


100


Flexible Accounting System (FAS)


Nov 2013


101


Deferring duty, VAT and other charges


Mar 2009


102


General Guarantee Accounts


Jun 2013


104


ATA and CPD Carnets


Aug 2014


112


Attendance and charges by HM Revenue and Customs


Apr 2012


112A


Attendance at private premises by HM Revenue and Customs


Apr 2012


117


Authorised Economic Operator


Feb 2010


143


A guide for international post users


Feb 2014


144


Trade imports by post: how to complete Customs documents


Mar 2013


147


Pool Betting Duty


Sep 2010


147A


Pool Betting Duty


July 2014


160


Compliance checks into indirect tax matters


Nov 2011


161


This notice has been cancelled and replaced by CC/FS20 VAT and old penalty rules (PDF 256K).
Cancellation date: September 2012


Sep 2012


162


Cider production


Apr 2014


163


Wine production


May 2014


171


Hydrocarbon oils: Customs Duty


Apr 1994


172


Excise Duty drawback ships and stores


Jul 2009


175


Motor & heating fuels: relief from excise duty: oils used to generate electricity


May 2014


179


Motor and heating fuels: General information and accounting for Excise Duty and VAT


Aug 2014


179A


Aviation Turbine Fuel (Avtur)


May 2014


179B


Mineral (Hydrocarbon) Oils: List of premises has been removed from 15 July 2013.


Jan 2007


179E


Biofuels and other fuel substitutes


June 2014


179F


Fuel substitutes - this notice has been cancelled and incorporated into Notice 179E Biofuels and other fuel substitutes.
Cancellation date: July 2005


May 2002


183


Repayment of Excise Duty on heavy oil used by growers of horticultural produce


Jun 2014


184A


Mineral (Hydrocarbon) oil put to certain uses: Excise Duty relief


Aug 2009


184B


Rebate of duty on light oil used as furnace fuel


Oct 2009


192


Registered dealers in controlled oils


May 2014


193


Hydrocarbon oils: Restrictions on mixing - cancelled and replaced by Notice 184A Mineral (Hydrocarbon) oil put to certain uses: Excise Duty relief


Apr 2003


195


Cask ullaging tables


Jan 2012


196


Excise goods: Authorisation of warehousekeepers, approval of premises and registration of owners


Oct 2012


197


Excise goods: Receipt into and removal from an excise warehouse of excise goods


Oct 2012


197A


Excise goods: Holding and movement (export shops)


Oct 2012


197B


Excise goods: Aircraft store floors


Nov 2009


198


Duty free aircraft stores (Updates 1 and 2)


May 2002


199


Imported goods: Customs procedures and Customs debt


Jul 2012


199A


Temporary storage


Sept 2014


199B


Approved Depositories under External Temporary Storage Facility ETSF (AD)


Aug 2014


200


Temporary Admission


Mar 2012


201


Warehoused goods: registered owners and duty representatives - cancelled and incorporated into Notice 196 Excise goods: Authorisation of warehousekeepers, approval of premises and registration of owners and Notice 197 Excise goods: Receipt into and removal from an excise warehouse of excise goods


Jul 2008


202


Registered mobile operators


May 2010


203


Registered Excise Dealers and Shippers - cancelled and replaced by Notice 203A Registered Consignees


Apr 2010


203A


Registered consignees


Oct 2012


204


Occasional importers EU trade in excise goods (Update 1) – cancelled and replaced by Notice 204A Temporary Registered Consignees (March 2010).


Jul 2006


204A


Temporary Registered Consignees


Oct 2012


204B


Commercial importers and tax representatives - EU trade in duty-paid excise goods


Oct 2012


205


Official Customs seals and trader sealing


Jul 2014


206


Revenue traders records (Update 1)


Mar 2002


207


Excise Duty: Drawback


May 2014


209


Civil Penalties: Fixed, geared and daily


Oct 2012


210


Excise Civil evasion penalty investigation statement of practice - cancelled October 2008.


Mar 1995


212


Statutory interest and repayment of overpaid excise (Update 1)


Mar 2002


216


Customs procedures at CCS UK locations


Oct 2002


221


Inward Processing Relief


May 2014


226


Beer Duty


Apr 2014


232


Customs warehousing


Jun 2014


235


Outward processing relief


Jun 2014


236


Returned Goods Relief (RGR) - Customs duty and Import VAT relief on goods returning to the UK/EU


Apr 2014


237


Processing under Customs Control (PCC)


Feb 2014


251


Valuation declarations and statements (Updates 1, 2 and 3) - cancelled April 2010.


Feb 2002


252


Valuation of Imported goods for Customs purposes, VAT and trade statistics


July 2013


263


Marine voyages: Excise Duty relief for mineral (hydrocarbon) oil


Jul 2014


266


Rejected imports: Repayment or remission of duty and VAT


Apr 2012


275


Customs: export procedures


Jul 2013


300


Customs civil investigation of suspected evasion


May 2013


301


Civil penalties for contraventions of Customs law


Nov 2012


306


Temporary Admission - temporarily importing non-EU containers and pallets


Feb 2012


308


Temporary Admission - temporarily importing non-EU means of transport for private or commercial transport use


Feb 2012


317


Imports by charities free of duty and VAT (Updates 1 and 2)


Feb 2006


334


Free Zones
Cancellation date: 8 August 2012


Apr 2011


340


Importing scientific instruments free of duty and VAT


Mar 2012


341


Importing donated medical equipment free of duty and VAT


Mar 2012


342


Importing miscellaneous documents and other related articles free of duty and VAT


Mar 2012


343


Importing capital goods free of duty and VAT


Mar 2012


350


Importing private gifts free of duty and VAT - this notice has been cancelled and replaced by Notice 143 A guide for international post users
Cancellation date: August 2005


Aug 2004


361


Importing museum and gallery exhibits free of duty and VAT (Updates 1, 2, 3 and 4)


Mar 2002


362


Imported antiques


Aug 2011


364


Importing decorations and awards free of duty and VAT


Mar 2012


365


Animals for scientific research free of duty and VAT (Updates 1, 2, 3 and 4)


Jan 2002


366


Importing biological and chemical substances for research free of duty and VAT


Mar 2012


367


Importing commercial samples of negligible value free of duty and VAT (Updates 1 and 2)


Aug 2004


368


Importing inherited goods free of duty and VAT


Mar 2012


369


Importing blood grouping, tissue typing and certain therapeutic substances free of duty and VAT (Updates 1, 2, 3 and 4)


Mar 2002


371


Importing goods for disabled people free of duty and VAT


Mar 2012


373


Importing visual and auditory materials free of duty and VAT


Mar 2012


374


Importing goods for test free of duty and VAT (Updates 1 and 2)


Apr 2005


375


Tariff quotas


Aug 2010


376


Anti-dumping and countervailing duties


Sep 2009


400


HM Customs and Excise Charter - cancelled June 2008.


Jun 2008


400W


Siarter Tollau Tramor a Chartref EM - cancelled Mehefin 2008.


Maw 2002


431


Visiting forces


Nov 2003


451


General Betting Duty


Apr 2010


451A


General Betting Duty


Jul 2014


452


Machine Games Duty


Sep 2014


453


Gaming Duty


Oct 2014


454


Amusement Machine Licence Duty


Jun 2011


455


Remote Gaming Duty


Apr 2010


455A


Remote Gaming Duty


Jul 2014


456


Double Taxation Relief for gambling duties


Nov 2012


457


Bingo Duty


Apr 2010


458


Lottery Duty


Jun 2011


464


TIR procedures - this notice has been cancelled and replaced by the Transit Manual, available on the European Commission's website.
Cancellation date: July 2005


Jun 2006


473


Production, distribution and use of denatured alcohol


Jul 2013


474


Use of Methylated Spirits in the United Kingdom (Update 1) - this notice has been cancelled and replaced by Notice 473 Production, distribution and use of denatured alcohol.
Cancellation date: July 2005


Mar 1993


476


Tobacco products duty


Jan 2014


477


Tobacco products duty: control of supply chains


May 2009


501


A brief guide to import procedures. This Notice has been withdrawn.
Withdrawal date: January 2014.


Jan 2014


502


A brief guide to export procedures - this notice has been cancelled and replaced by Notice 275 Export procedures.
Cancellation date: March 2011


Jul 2010


550


Air Passenger Duty


Mar 2014


551


Special accounting scheme for Air Passenger Duty


Mar 2014


552


Air passenger duty annual accounting scheme


Mar 2013


553


TURN (Trader's Unique Reference Number), Pseudo TURN, dummy TURN and Private Importations (PR) - this notice is now obsolete.
Cancellation date: July 2009


Jul 2009


554


Fuel used in private pleasure craft and for private pleasure-flying


Aug 2014


600


Classifying your imports or exports


Mar 2014


700


The VAT Guide


Aug 2013


700/1


Should I be registered for VAT?


Mar 2014


700/1 Supplement


Supplement to Notices 700/1 and 700/11


Apr 2014


700/2


Group and Divisional Registration


Aug 2014


700/6


VAT rulings - this notice has been withdrawn and the information can be found at CAP1 - Clearances and Approvals 1.


Oct 2011


700/7


Business promotion schemes


May 2012


700/8


Disclosure of VAT avoidance scheme


Oct 2013


700/9


Transfer of a business as a going concern


Dec 2012


700/11


Cancelling your registration


Apr 2014


700/11 Supplement


Supplement to Notices 700/1 and 700/11


Apr 2013


700/12


How to fill in and submit your VAT Return


Aug 2014


700/14


Video cassette films: Rental and part exchange


Feb 2004


700/15


The ins and outs of VAT - this notice has been cancelled.
Cancellation date: 20 June 2014


Jun 2014


700/15W


Manylion TAW (***) - this notice has been cancelled.
Cancellation date: 20 June 2014


Maw 2002


700/17


Funded pension schemes


Jan 2013


700/18


Relief from VAT on bad debts


Feb 2013


700/21


Keeping VAT records


Oct 2013


700/24


Postage and delivery charges


Apr 2003


700/24W


Costau Postio a Danfon (***)


Ebrill 2003


700/25


Taxis and private hire cars


May 2002


700/34


Staff


May 2012


700/35


Business gifts and samples - this notice has been cancelled and incorporated into Notice 700/7 Business promotions
Cancellation date: May 2012


May 2012


700/41


Late registration penalty


Nov 2012


700/42


Misdeclaration penalty and repeated misdeclaration penalty


Nov 2012


700/43


Default interest


May 2010


700/44


Barristers and advocates


Sep 2014


700/45


How to correct VAT errors and make adjustments or claims


Jul 2013


700/46


Agricultural flat rate scheme


Oct 2012


700/47


Confidentiality in VAT matters (tax advisers) statement of practice. This Notice has been withdrawn.
Withdrawal date: 14 February 2012.


Feb 1993


700/50


Default surcharge


Jul 2013


700/52


This notice has been cancelled and replaced by factsheets that are available at Powers to prevent non-payment of tax.
Cancellation date: February 2013


Feb 2013


700/56


Insolvency


Apr 2014


700/57


Administrative agreements entered into with trade bodies (Update 1)


Aug 2004


700/58


Treatment of VAT repayment returns and VAT repayment supplement


Jan 2010


700/60


Payments on account


Jun 2014


700/62


Self-billing


Sep 2014


700/63


Electronic invoicing


Apr 2014


700/64


Motoring expenses


Feb 2014


700/65


Business entertainment


Feb 2012


700/67


Registration scheme for racehorse owners


Jan 2002


701/1


Charities (Updates 1 and 2)


May 2004


701/2


Welfare


Jun 2011


701/5


Clubs and associations


Oct 2013


701/6


Charity funded equipment for medical, research, veterinary etc uses (Update 1)


Sep 2003


701/6 Supplement


Supplement to Notice 701/6


Apr 1997


701/7


VAT reliefs for disabled people


Aug 2002


701/8


Postage stamps and philatelic supplies


Nov 2003


701/9


Commodities and terminal markets


Oct 2011


701/10


Zero rating of books etc


Nov 2011


701/12


Sales of antiques, works of art etc from historic houses


Dec 2011


701/13


Gaming and amusement machines - this notice has been cancelled and replaced by Notice 701/29 Betting, gaming and lotteries.
Cancellation date: June 2011


Jun 2004


701/14


Food


Feb 2014


701/15


Animals and animal food


Dec 2011


701/16


Water and sewerage services (Update 1)


Mar 2002


701/18


Women's sanitary protection products


Jun 2011


701/19


Fuel and power


Aug 2012


701/20


Caravans and houseboats


Jan 2014


701/21


Gold


Jan 2013


701/21A


Investment gold coins


Feb 2012


701/22


Tools for manufacture of goods for export


Jan 2002


701/23


Protective equipment


May 2011


701/26


Gaming and amusement machines - this notice has been cancelled and replaced by Notice 701/29 Betting, gaming and lotteries.
Cancellation date: June 2011


Feb 2004


701/27


Gaming and amusement machines - this notice has been cancelled and replaced by Notice 701/29 Betting, gaming and lotteries.
Cancellation date: June 2011


Sep 2007


701/28


Gaming and amusement machines - this notice has been cancelled and replaced by Notice 701/29 Betting, gaming and lotteries.
Cancellation date: June 2011


Aug 2003


701/29


Betting, gaming and lotteries


Feb 2013


701/30


Education and vocational training


Feb 2014


701/31


Health institutions


Aug 2014


701/32


Burial, cremation and the commemoration of the dead


Jan 2012


701/35


Youth clubs


Jun 2011


701/36


Insurance


Feb 2013


701/37


Live animals (Update 1) - cancelled July 2003.


Jan 1994


701/38


Seeds and plants


Nov 2011


701/39


VAT liability law - cancelled January 2010.


Aug 2004


701/40


Food processing services


Nov 2011


701/41


Sponsorship


Mar 2002


701/41W


Nawdd (***)


Mar 2002


701/45


Sport


Aug 2011


701/47


Culture


Aug 2011


701/48


Corporate purchasing cards


Apr 2014


701/49


Finance


Jan 2013


701/57


Health professionals and pharmaceutical products


July 2014


701/58


Charity advertising and goods connected with collecting donations (Update 1)


Mar 2002


701/59


Motor vehicles for disabled people - this notice has been cancelled in December 2012 and replaced by helpsheets VAT 1615 and VAT 1616.


Mar 2002


702


Imports


Apr 2014


702/7


Import VAT relief for goods supplied onward to another country in the EC


Feb 2013


702/8


Fiscal warehousing


Oct 2012


702/9


VAT: Import Customs procedures with economic impact, End-Use Relief and Free Zones


Oct 2012


702/10


VAT: Tax warehousing


Oct 2012


703


Exports and removals of goods from the UK


Apr 2014


703/1


Supply of freight containers for export or removal from the United Kingdom


Feb 2010


703/2


Sailaway boats supplied for export outside the EU


Jan 2012


703/3


Sailaway Boat Scheme (Updates 1 and 2) – this notice has been cancelled and incorporated into Notice 703/2 Sailaway boats supplied for export outside the EC.
Cancellation date: June 2010


May 2002


704


VAT retail exports (Update 1)


Nov 2004


704/1


Tax free shopping in the UK


Jan 2012


704/1


Tax free shopping in the UK (Easy Read version) - this version has been withdrawn.
Withdrawal date 2 May 2013.


May 2013


704/1


Tax free shopping in the UK (foreign language versions: Arabic, Chinese, Japanese and Spanish).


May 2012


705


Buyer's guide to personal exports of motor vehicles to destinations outside the EU - this notice has been cancelled and replaced by Notice 707 VAT Personal Export Scheme.
Cancellation date: October 2011


Mar 2011


705A


VAT: Supplies of vehicles under the personal export scheme for removal from EC - this notice has been cancelled and replaced by Notice 707 VAT Personal Export Scheme.
Cancellation date: October 2011


Mar 2011


706


Partial exemption


Jun 2011


706/2


Capital Goods Scheme


Oct 2011


707


VAT Personal Export Scheme


Jan 2014


708


Buildings and construction


Apr 2014


708/6


Energy-saving materials


Jul 2014


709/1


Catering and take-away food


Oct 2013


709/3


Hotels and holiday accommodation


Jun 2013


709/5


Tour Operators Margin Scheme


Nov 2009


709/6


Travel agents and tour operators


Mar 2002


714


Zero rating young children’s clothing and footwear


Jun 2011


718


The VAT Margin Scheme and global accounting


Apr 2011


718/1


The VAT Margin Scheme on second-hand cars and other vehicles


Mar 2011


718/2


The VAT Auctioneers' Scheme


Mar 2011


719


VAT refunds for 'do it yourself' builders and converters - this notice is now obsolete.
Cancellation date: August 2009


Aug 2009


723


Refunds of VAT in the EC for EC and non EC businesses - this notice has been cancelled and incorporated into Notice 723A Refunds of VAT in the European Community for EC and non-EC business.
Cancellation date: January 2010


Jun 2003


723A


Refunds of VAT in the European Community for EC and non-EC businesses


Oct 2012


725


The single market


Jan 2014


726


Joint and several liability for unpaid VAT


Mar 2008


727


Retail schemes


May 2012


727/2


Bespoke retail schemes


Aug 2011


727/3


Retail schemes: How to work the Point of Sale Scheme


Jan 2013


727/4


Retail schemes: How to work the Apportionment Schemes


Jan 2013


727/5


Retail schemes: How to work the Direct Calculation Schemes


Jan 2013


728


New means of transport


Apr 2013


730


Civil evasion penalty investigations: Statement of practice


Sep 2004


731


Cash accounting


Jan 2014


732


Annual accounting


Apr 2014


733


Flat Rate Scheme for small businesses


May 2013


735


VAT reverse charge on specified goods and services


Feb 2013


741


Place of supply of services (before 1 January 2010)


Oct 2010


741A


Place of supply of services - from 1 January 2010


Jan 2010


742


Land and property


Jun 2012


742A


Opting to tax land and buildings


Jun 2013


742/3


Scottish land law terms


Nov 2011


744A


Passenger transport


Dec 2009


744B


Freight transport and associated services


Dec 2009


744C


Ships, aircraft and associated services


Jul 2011


744D


International services: zero rating - this notice has been cancelled and incorporated into Notice 741 Place of supply of services.
Cancellation date: May 2008


Mar 2002


747


VAT notices having the force of law


Jun 2003


749


Local authorities and similar bodies


Apr 2002


750


Community/Common Transit - this notice is now obsolete. Please refer instead to the Transit Manual, available on the European Commission's website. Transit procedures specific to the UK are set out in the UK Supplement to the Transit Manual, available on the HMRC website.
Cancellation date: March 2006


Mar 2003


760


Customs Freight Simplified Procedures (CFSP)


Feb 2013


770


Imported goods: end use relief


Dec 2013


780


Common Agricultural Policy import procedures and special directions for goods


Aug 2013


781


This notice has been cancelled and replaced by Notice 800 Common Agricultural Policy (CAP) import procedures and special directions for goods (Update 1).


Jul 1998


790


This notice has been cancelled and replaced by Notice 800 Common Agricultural Policy (CAP) import procedures and special directions for goods.


Jul 1998


800


CAP exports


Mar 2013


812


European Community Preferences: Trade with Turkey


Apr 2012


826


Tariff preferences: imports


Aug 2013


827


European Community Preferences: export procedures


Aug 2013


828


Tariff Preferences: Rules of Origin for various countries


Aug 2013


829


Tariff Preferences: Rules of Origin for Syria - this notice has been temporarily withdrawn.
Withdrawal date: August 2011


May 2011


830


Tariff Preference: new GSP Rules of Origin


Dec 2011


831


European Community: Binding Origin Information (BOI)


Dec 2009


832


Tariff Preferences: Rules of Origin for Mexico


May 2012


900


Selling to HM Customs and Excise
Cancellation date: March 2012


Jan 2004


910


How we use the information we collect: our Code of Practice


Apr 2001


920


The single currency


Feb 1999


930


What if I don’t pay?
Cancellation date: June 2013


Mar 2002


950


Open Government: requesting access to information held by Customs and Excise - this notice has been cancelled and incorporated into Notice 951 Freedom of Information Act 2000.
Cancellation date: April 2005


Feb 2003


963


HM Customs and Excise’s Bilingual Services in Wales (***)


Sep 1998


989


This notice has been cancelled and replaced by Visits by VAT officers and Factsheet CC/FS1a General information about compliance checks.
Cancellation date: May 2013


Apr 2002


990


Excise and Customs Appeals - this notice has been withdrawn. Please see up to date guidance on review and appeals procedures.
Withdrawal date: May 2009


Mar 2003


998


VAT Refund Scheme for national museums and galleries


May 2013


999


Catalogue of publications - this online version is continually updated. The printed version dated July 2005 is available by contacting the Helpline.


 

1000


Complaints and putting things right: Our code of practice - this notice has been cancelled and replaced by the factsheet Complaints.
Cancellation date: May 2009


Mar 2002


AGL1


Aggregates Levy


Apr 2014


AGL2


Industrial and Agricultural Processes Relief


Apr 2011


CCL1


A general guide to Climate Change Levy


Jun 2014


CCL1/1


Registering for Cllimate Change Levy


Jun 2014


CCL1/2


Combined heat and power schemes


Jun 2014


CCL1/3


CCL1/3 Climate Change Levy - reliefs and special treatments for taxable commodities


Jun 2014


CCL1/4


Electricity from renewable sources


Jun 2014


CCL1/5


Penalties and interest


Apr 2014


CCL1/6


A Guide to the Carbon Price Floor


Jun 2014


CWL4


Fund-raising events: Exemption for charities and other qualifying bodies (Update 1) - this notice has been cancelled and replaced by helpsheet Fund-raising events: exemption for charities and other qualifying bodies.
Cancellation date: June 2011


Apr 2000


DS5


UK Duty Stamps Scheme


May 2010


ET1


This notice has been cancelled and replaced by factsheets that are available at Powers to prevent non-payment of tax.
Cancellation date: February 2013


Feb 2013


IPT1


Insurance Premium Tax


Apr 2014


LFT1


A general guide to Landfill Tax


Jul 2013


MLR6


Registration guide for High Value Dealers
Cancellation date: January 2008
This notice has been replaced by MLR9 Money Laundering Regulations 2007 Registration.
Cancelled April 2011 and replaced by:


Money Laundering Regulations Registration Guide for Money Service Businesses


Money Laundering Regulations Registration Guide for High Value Dealers


Money Laundering Regulations Registration Guide for Trust or Company Service Providers


Money Laundering Regulations Registration Guide for Accountancy Service Providers


Dec 2013


MSB1


Registration guide for High Value Dealers
Cancellation date: January 2008
This notice has been replaced by MLR9 Money Laundering Regulations 2007 Registration.
Cancelled April 2011 and replaced by:


Money Laundering Regulations Registration Guide for Money Service Businesses


Money Laundering Regulations Registration Guide for High Value Dealers


Money Laundering Regulations Registration Guide for Trust or Company Service Providers


Money Laundering Regulations Registration Guide for Accountancy Service Providers


May 2002


MSB2


Anti money laundering guide
Cancellation date: January 2008
This notice has been replaced by MLR8 Preventing money laundering and terrorist financing.


Oct 2004


SIVA 1


Simplified Import VAT Accounting (SIVA)


Apr 2010


Miscellaneous leaflets

Number


Publication


Issue date


03/CD/002


Buying red diesel or rebated kerosene/paraffin for your own use


Apr 2009


04/MCD/012


Bringing food products into the UK


Jan 2010


CWG2


Employers further guide to Pay As You Earn and National Insurance Contributions (NICs)


Dec 2013


Excise Information Sheets

For Excise Information Sheets please follow the link below.

Excise Information Sheets

VAT Information Sheets

For VAT Information Sheets please follow the link below.

VAT Information Sheets

Inland Revenue

Publications relating to Revenue-based Taxes and Benefits can be found in the library.

Tribunals

Appeals and applications before the Tribunals (Customs duties, Excise duties, VAT)

Your rights and obligations

Your Charter explains what you can expect from us and what we can expect from you. For more information, go to Your Charter.

Putting things right

If you are not satisfied with our service, please let the person dealing with your affairs know what is wrong. We will work as quickly as possible to put things right and settle your complaint. If you are still unhappy, ask for your complaint to be referred to the Complaints Manager.

For more information about our complaints procedures go to www.hmrc.gov.uk and under quick links select Complaints.

How we use your information

HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue and Customs unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.

$START-DATA$ title=Catalogue of publications^ summary=Notice 999 is a good place to look up any subject concerning the former Customs & Excise. It provides a list of all current English and some Welsh publications.^ doctype=PublicNotice^ date=11-Nov-2014^ author=EP6028831^ $END-DATA$
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