Business tax – guidance

Excise Information Sheet 8 (2013): Guarantee requirements for duty suspended movements of excise goods within the territory of the United Kingdom

This information sheet explains the requirements for duty suspended movements of excise goods taking place wholly within the territory of the UK.

Detail

Following representations from UK businesses, HM Revenue and Customs (HMRC) have revised their policy to allow UK consignees to guarantee movements of excise goods dispatched to them in duty suspension, provided the consignee holds a valid UK movement guarantee and the movement is taking place wholly within the territory of the UK.