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This publication is available at https://www.gov.uk/government/publications/vat-notice-7029-vat-import-customs-procedures/vat-notice-7029-vat-import-customs-procedures
This notice is obsolete. Please see Notice 3001: customs special procedures for the Union Customs Code for latest information.
1. Introduction and overview
1.1 What is this notice about?
This notice explains the import VAT treatment of goods which are:
- entered into and removed from customs suspensive regimes
- supplied within Customs Warehouses
- entered into and removed from end-use relief
- re-imported under OPR after process/repair or replacement
- placed under transit
In addition it gives guidance on the treatment of supplies of goods whilst within the above regimes and supplies of services associated with these goods.
For general guidance concerning import VAT, entry procedures, valuation for import VAT and exceptions to the normal rules for charging import VAT you should consult Notice 702 (VAT Imports).
This notice does not include guidance on Fiscal warehouses (or Tax Warehouses) which can be found in Notice 702/8. The only warehousing regime covered in this book is therefore Customs Warehouses.
The meaning of the terms and abbreviations used can be found in the glossary at section 15.
1.2 What has changed?
This notice has been rewritten to improve readability and to update the technical information. The main change concerns the removal of Free Zones. The information on certificates for zero-rating of services in section 12 has been changed to show that it has the force of law.
This notice replaces the previous version dated November 2005.
1.3 What is import VAT?
Import VAT is the transaction tax levied on imported goods. Goods are treated as imported when either:
- they arrive in the UK directly from outside the EU and are entered to free circulation in the UK or customs duty otherwise becomes chargeable on them
- they have been placed under one of the customs suspensive arrangements (listed in paragraph 2.1) in the EU and the goods are being removed to free circulation in the UK or customs duty otherwise becomes chargeable
1.4 What law concerns this notice
EU law on Import VAT relief is contained in Council Directive 2006/112/EU which is interpreted into UK law in the Value Added Tax Act 1994 under which authority for the Value Added Tax Regulations 1995 were made. Other national provisions and VAT directives may also apply. You should note that OPR is accepted from UK VAT law therefore there is no concept of ‘VAT only OPR’ in the UK.
The majority of this notice is our view of the law and does not take the place of the law. The exception is the certificate reproduced at section 12 which has the force of law under Regulation 145C of the VAT Regulations 1995.
1.5 Goods from the Isle of Man
If you remove goods from the Isle of Man to the UK they are not treated as an import provided that either of the following appy:
- any import VAT due has been accounted for in the Isle of Man
- if the goods were relieved of import VAT in the Isle of Man, the conditions of the relief are still applicable
1.6 Goods imported from the special territories including the Channel Islands
Section 11 lists the territories inside/outside the EU for customs duty and VAT purposes.
The Channel Islands and Special Territories listed in paragraph 11.2 are part of the EU for customs purposes but are not part of the VAT territory.
If you import goods from the Channel Islands or Special Territories you will be liable for import VAT in the same way as you would for imports under paragraph 1.3.
1.7 What rights do I have in relation to a customs decision
If you do not agree with any decision issued to you there are 3 options available.
Receiving an adverse Customs decision from HM Revenue and Customs (HMRC) - Right to be Heard
When you receive an adverse customs decision from HMRC you will first be issued with a Pre-Notification Communication explaining the reasons why the adverse decision has been made. This Pre-Notification is called your ‘Right to be Heard’ and once issued, you will have a period of 30 calendar days in which you may make further representations or provide further information to HMRC concerning the decision.
Within 30 days of the date of the decision you can either:
- request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision. Please write to:
Customs and International
Review and Appeals Team
7th Floor South West
21 Victoria Avenue
- appeal direct to the Tribunal who are independent of HMRC.
If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.
Further information relating to reviews and appeals is contained in leaflet HMRC1 - HM Revenue and Customs decisions - what to do if you disagree which can be obtained from our website or by phoning the HMRC VAT Helpline.
1.8 Obtaining more information
This notice sets out the general principles on import VAT for goods/processes specified in paragraph1.1. It does not attempt to explain every aspect in detail.
You can get more information either on the HMRC website or by contacting the HMRC VAT Helpline.
You may also find the following Notices useful:
- Notice 104 - ATA Carnets
- Notice 200 - Temporary Admission
- Notice 221 - Inward processing relief
- Notice 232 - Customs Warehousing
- Notice 235 - Outward Processing Relief
- Notice 237 - Processing under Customs Control
- Notice 306 - Temporary Admission containers and pallets
- Notice 308 -Temporary Admission of Means of Transport
- Notice 702 - VAT Imports
- Notice 702/7 - Import VAT relief for goods supplied onward to another country in the EU
- Notice 702/8 - Fiscal warehousing
- Notice 703 - VAT: Exports of goods from the United Kingdom
- Notice 725 - VAT: Single Market
- Notice 770 - End-Use Relief
2. Importation under Customs Suspensive procedures or End-Use Relief
For import VAT purposes goods are generally treated as imported when they arrive in the UK and are entered to free circulation. This can be either by direct import (from a place outside the customs territory of the EU) or indirect import (removal to the UK via another Member State within the EU).
However, if you place your goods under one of the following suspensive arrangements, duty and import VAT will only become due when you remove the goods to free circulation in the UK.
The suspensive arrangements are:
- Temporary admission with total relief from customs duties
- Processing under customs control
- Customs warehousing
- External transit (T1) arrangements or internal transit- (T2) arrangements (although internal transit is not a customs suspensive procedure it is included here as import VAT may become due if the goods are subsequently removed to free circulation)
- Temporary storage (although such goods are not strictly under customs arrangements, goods arriving from outside the EU have the status of temporary storage until they are entered and cleared to free circulation or another procedure)
Suspension of import VAT does not apply to goods entered to:
- IP Drawback
- TA with partial relief from customs duty
- End-use relief (other than goods for the continental shelf, see paragraph 2.1.1)
- Outward processing relief
2.1.1 Goods for the Continental Shelf
Certain goods imported for the continental shelf, are eligible for end-use relief (see paragraph 5.4). Import VAT is also relieved for these goods under Regulation 120 of the VAT Regulations 1995.
2.2 Treatment for import VAT
While your goods are held under customs suspensive procedures the import VAT remains suspended. All relevant Customs legislation, including EU Regulations, apply for import VAT purposes. This includes any authorisation, transfer, discharge, or security requirements as detailed in your authorisation for the procedure concerned.
2.3 Third country goods subject to VAT only
Any non-Community goods you import from outside the customs territory of the EU which are not subject to a positive duty rate may be placed under IP (Suspension), TA (total relief), Customs Warehousing or under external transit for import VAT purposes only.
Any goods you import which are liable for import VAT only are not entitled to be entered for relief under OPR, TA Partial relief or IP (drawback). If you wish to enter goods to PCC for VAT purposes only see paragraph 7.3.
2.4 Goods imported from special territories
Any goods you import from one of the special territories outside the customs territory of the EU may be imported to a customs suspensory relief/End-Use relief for import VAT purposes subject to the exceptions listed in paragraph 2.4
The valuation rules that apply to imports are also applicable to any of the reliefs mentioned in this notice with the exception of certain goods entered to Temporary Admission relief (see paragraph 3.1). See Notice 252 (Valuation of imported goods for customs purposes, VAT and trade statistics) and Notice 702 (VAT Imports) for further details.
2.6 Onward Supply Relief
Any goods that you import under IP Suspension, Processing Under Customs Control, Temporary Admission, or Customs Warehousing arrangements, imported in the course of an onward supply to a taxable person in another Member State may be put into Free Circulation in the UK without the payment of import VAT. VAT is accounted for on the supply/acquisition by the purchaser in the EU country of destination.
Any goods that you import for processing and supply to a customer in another Member State under IP Suspension or Processing under customs control may claim onward supply relief once the imported goods are entered to Free Circulation in the UK and dispatched to the Member State unprocessed or unaltered.
Also any goods that you import under OPR or IP Drawback cannot be entered to onward supply relief.
Further information on Onward Supply Relief can be found in Notice 702/7 (Import VAT relief for goods supplied onward to another country in the EU).
2.7 Transfer of goods under suspensory regimes
You may transfer goods from one suspensive regime to another, for example customs warehousing to IP without the payment of import VAT. For details of the arrangements for transferring goods between regimes you should consult the relevant regime Notice.
2.8 Acquisitions of goods held under customs suspensive regimes
If you receive goods held in one of the arrangements at paragraph 2.1 from a taxable person in another Member State you must normally account for VAT on the acquisition in accordance with the normal rules, even though the import VAT remains suspended.
2.9 Supplies of goods under suspensive arrangements
If you supply goods held under one of the arrangements at paragraph 2.1 you must charge VAT in the normal way subject to the following special rules:
- goods in temporary storage. If you supply the imported goods between the arrival of the goods in the UK but prior to a customs entry being made and the purchaser is required to make the import entry you may zero rate the supply
- goods under Temporary Admission relief - if you supply the imported goods to persons established outside the EU - you may disregard the supply provided that the goods remain eligible for TA arrangements and the person is established outside the EU
- second-hand goods and works of art under Temporary Admission relief-you may disregard the supply provided:
- the second hand goods were imported with a view to their sale by auction; or
- the ‘works of art’ were imported for an exhibition with a view to a possible sale
If you sell any of the second hand goods (provided it is by auction) or the works of art (as long as they are still subject to TA relief with total relief from import duties) you may disregard the sale for VAT purposes.
Any services relating to such supplies e.g. auctioneers charges can be similarly disregarded but you must include them in the value for VAT at importation.
When the supply involves a change of ownership you may also disregard the supply for VAT purposes. For goods held under the customs warehousing regime see paragraph 4.3.
We will not normally require security, (with the exception of certain goods entered to temporary admission - see Notice 200 or transfers of certain goods considered to bear increased risks). See section 14 for further details. Where required, security must be provided for the potential duty and import VAT on the imported goods either by cash deposit or in the form of a guarantee issued by a recognised provider, such as a bank.
2.11 Authorising a third party to act on your behalf
You can use a third party for example an agent or freight forwarder to complete entries on your behalf. However you must make sure that you give clear written instructions to your agent about the goods to be entered to the particular regimes/relief’s you are authorised for.
Direct representation - the third party makes an entry in your name and on your behalf but you are still responsible for any customs debt that may arise if an entry is incorrectly made.
Indirect representation - the third party makes an entry in their own name and they are jointly and severally liable with you for any customs debt that may arise if an entry is incorrectly made.
The third party must quote your authorisation number (if applicable) on the import C88 (SAD) declaration forms.
Always make sure that your third party sends you copies of the customs declarations for your records, and check that the correct CPC has been used and that the duty calculations are correct.
A third party may not enter goods on your behalf using the Customs Freight Simplified Procedures (CFSP) unless the third party and use of the simplified procedures are included in your authorisation.
When you renew your authorisation, remember to tell the third party your new number. If you do not do this, your imports may be delayed, or we may require security for the release of the goods.
Note: Third parties who enter to reliefs/regimes but fail to state in whose name they are acting shall be deemed to be acting in their own name and therefore liable for any customs debt that may arise.
2.12 Evidence for input tax deduction
You normally need to hold official evidence of VAT paid on imported goods before you can recover the VAT as input tax. The normal evidence is the monthly certificate, known as Form C79. It does not in itself allow you to claim back the VAT you have paid which must, in all cases, be deductible under the normal input tax rules.
The certificates are sent to the VAT registered person whose VAT registration number, plus a 3 digit suffix, is shown in Box 8 of the import entry. The whole number is known as the Economic Operator Registration Identification Number (EORI). You must take great care to use the correct EORI. If not, the VAT you have paid may not appear on your certificate and may even end up on another person’s certificate. Similarly, you may find someone else’s import VAT on your certificate.
Certificates cover accounting transactions made in each calendar month and are issued on or about the 12th day of the following month. For example, October certificates (certificates covering transactions with accounting dates in October) are issued on or about 12 November. Further information concerning evidence for input tax and C79.s can be found in Notice 702 (VAT: Imports).
Where security for VAT has been provided, this does not entitle you to claim the VAT back. VAT can only be reclaimed when it has been paid to release the goods to free circulation.
3. Goods imported under Temporary Admission Relief (TA) and ATA Carnets
Temporary Admission Relief (TA) allowss you to obtain total or partial relief from import duties on a range of goods imported from outside the EU, providing they are intended for re-export within a specified time (usually a maximum of 2 years).
Notices 200 (Temporary Admission), 306 (Temporary Admission containers and pallets) and 308 (Temporary Admission Means of Transport) detail the procedures to be followed for entering goods to TA relief. Any security will include the value for import VAT.
Import VAT is suspended for goods entered to TA total relief. However under TA partial relief, import VAT must be paid at the time of entry. Therefore goods which are free of customs duty and subject only to import VAT cannot be entered to TA partial relief.
3.2 Supplies of goods under temporary admission to persons established outside the EU
If you supply goods held under TA to persons established outside the EU and the goods remain eligible for TA relief, the supply may be disregarded for VAT purposes. Notice 200 explains how to discharge TA arrangements where goods are exported from the EU.
3.3 Retention of TA goods in the UK
When you place goods entered to temporary admission to free circulation in the UK, duty, import VAT and compensatory interest will become due. Compensatory interest is not applicable to the import VAT liability of such diversions and is not applicable to:
- works of art, collectors items and antiques diverted to free circulation - Commission Regulation 2454/93 Article 576 (3a)
- personal effects - Commission Regulation 2454/93 Article 563
- disaster relief material - Commission Regulation 2454/93 Article 565
- sound image or data carrying media / publicity material - Commission Regulation 2454/93 Article 568
- goods subject to satisfactory acceptance tests - Commission Regulation 2454/93 Article 573 (b)
- goods for exhibition or use at a public event - Commission Regulation 2454/93 Article 576 (1)
- goods for approval - Commission Regulation 2454/93 Article 576 (2), or
- goods other than newly manufactured imported with a view to sale by auction - Commission Regulation 2454/93 Article 576 (3b)
For certain works of art, antiques and collectors items reduced valuation rules can apply which, in effect, reduces the VAT rate applicable to the goods, (see Notice 702 for further information).
Compensatory interest is also not due when:
- the period for interest is less than 1 month
- the amount of interest that would be due is less than €20
- duty was secured by cash deposit at least equal to the amount of duty due
- goods are imported to TA with partial relief from import duties
- the TA goods are diverted to free circulation to allow export preference to be claimed (for example on products produced using TA goods)
- you are diverting to free circulation waste and/or scrap from the destruction of TA goods (see Notice 200); or you can prove it has become impossible or uneconomic to re-export TA goods
you will need to complete a C88 (SAD) entry to divert the goods in the normal way and place the amount of compensatory interest that will become due on deposit. Your written evidence to support your claim (for example a note of confirmation from the supplier refusing to accept the goods on return), should accompany your diversion entry. You must make sure that the evidence demonstrates that the circumstances did not arise from negligence or deception and that it is impossible or uneconomic to carry out the re-exportation of the goods. You should also explain how the circumstances have changed since the goods were imported.
Further information can be found in Notice 200.
3.4 Re-exporting goods from TA relief
If you re-export any goods you entered to TA relief you must retain evidence of the export in order to discharge your liability and to reclaim any security. Notice 200 explains in detail how to discharge TA and the required forms of evidence.
3.5 ATA Carnets
An ATA Carnet is an internationally recognised booklet of vouchers which replace the normal customs declarations. It avoids the need to provide security for customs duty when you temporarily import goods, which simplifies the customs formalities for goods temporarily exported or imported.
In the UK, Chambers of Commerce and Industry issue ATA Carnets. As the Chambers provide a guarantee to cover any customs duty and other charges that become payable on the goods covered by the ATA Carnet (through the International Guarantee Chain), they may make a charge for the issue of an ATA Carnet and require the ATA Carnet holder to provide them, in turn, with a guarantee or other security for the duty and charges.
Any goods you import on an ATA carnet will not be liable to either customs duty or import VAT providing you export the goods prior to expiry of the carnet. Further information concerning ATA carnets can be found in Notice 104.
4. Goods imported under Customs Warehousing and supplies and removals of goods under Customs Warehousing
Customs warehousing permits the payment of import duties and/or VAT to be suspended or delayed for non-Community goods which are stored in premises or under an inventory system authorised as a customs warehouse.
4.1 Import VAT treatment of goods placed in a customs warehouse
No import VAT will be due when you place your goods in a customs warehouse. Import VAT will only become due when you remove the goods from the warehouse to free circulation. It is normally payable together with any customs or excise duty suspended by the person removing the goods.
4.2 Receipts into warehouse
You can store the following goods in a customs warehouse:
- non-Community goods liable to customs duties and/or VAT (whether or not eligible for preference) and/or excise duties
- non-Community goods for which necessary supporting documents (such as BIS licence) are not available at the time of import
- non-Community goods imported to another suspensive regime (such as IP or TA) warehoused for export from the Community
- non Community PCC products
- non-community goods that are not subject to a positive rate of customs duty in the tariff, but are liable to import VAT
- community produced goods or non Community goods released to free circulation, eligible for CAP refunds on export. These goods should be warehoused in a specially approved warehouse under the CAP pre financing arrangements, and
- non-community goods in free circulation that are subject to a claim under the Rejected Imports arrangements
4.3 Supplies of goods within customs warehouses
Supplies of goods within a customs warehouse are treated as taking place outside the UK Therefore any such supplies are usually disregarded for VAT. Import VAT will become due when you remove the goods from the warehouse to free circulation and is normally payable together with any customs duty due.
4.3.1 What goods can I Warehouse?
While your goods are under the respective warehouse regime you do not need to pay either Customs duty, Excise duty or Import VAT. These will normally be paid when you remove the goods from the warehouse regime.
4.3.2 Are there any circumstances in which supplies are not disregarded for VAT purposes?
Yes, VAT will be due if you sell warehoused goods to unregistered distributors who retail the goods on to the final consumers, or use the goods themselves. In these circumstances, the VAT due on such supplies is in addition to import VAT which remains due when the goods are removed from the warehouse. See paragraph 4.5.
For fiscal warehouses see Notice 702/8.
4.4 Removal of goods from customs warehouses to free circulation
When you remove non-Community goods from a customs warehouse to free circulation import VAT will become due and is normally payable by the person who removes the goods. The VAT due will be based upon the import value of the goods.
When you remove imported goods from a customs warehouse to free circulation in the UK you must complete an entry at the time of removal. You must pay (or defer) any import VAT/customs duty due by completing a C88 (SAD) unless any of the following apply:
- they have also been warehoused for excise duty in a customs warehouse, in which case excise duty may be suspended if the goods are now to be placed in a tax warehouse but any duty and VAT must be paid when the goods are removed from the customs warehouse
- they qualify for relief from import VAT
- the goods are removed to another Member State and Onward Supply Relief is claimed
- the goods are ex IP drawback and import VAT has already been paid
Further information concerning removal of goods from customs warehouses can be found in Notice 232.
4.5 Value for VAT of goods removed from customs warehouses
Any goods you remove from customs warehouses are subject to the normal valuation rules contained in Notice 702 (VAT: Imports), Notice 725 (VAT: Single Market) and Notice 700 (The VAT guide). You must include any customs and / or excise duty due in the value unless excise duty is to be suspended by placing the goods in a tax warehouse but any duty and import VAT must be paid when the goods are removed from the customs warehouse.
The value on which import VAT is payable is based on the value for customs purposes, plus if not already included:
- all incidental expenses such as commission, packing, transport and insurance costs incurred up to the goods. removal from the customs warehousing arrangements, plus
- all such incidental costs where they result from transport to a further place of destination in the UK or another Member State if that place is known at the time the goods are removed from customs warehousing arrangements, plus
- storage charges and usual forms of handling in certain circumstances, plus
- any customs duty, levy, excise duty or other charges payable on removal to free circulation
If you operate a Type D customs warehouse you may find you have to enter different values for customs duty purposes and import VAT.
4.6 Removal of goods from a customs warehouse other than to free circulation
If you supply goods for export or supply goods to a taxable person in another EU Member State where the goods move outside the customs warehouse arrangements you may zero rate that supply. If you are removing the goods directly to a customs warehouse in another EU Member State under the customs warehouse transfer arrangements you may disregard the supply, for UK VAT purposes. However, in both cases you must enter any supplies made in this way on an EU Sales list. (VAT 101) covering the time of removal and in Box 8 of your VAT return. (VAT 100). For more information see Notices 60 and 725. You must make sure that you retain evidence of export as detailed in Notice 232 to discharge your liability.
4.7 Onward Supply Relief
If you remove non-Community goods into free circulation in the course of an onward zero rated supply to another Member State they may qualify for onward supply relief subject to meeting the conditions set out in paragraph 2.6 and Notice 702/7.
4.8 Acquisitions from other Member States
If you are VAT registered and acquire goods held in one of the suspensive arrangements listed in paragraph 2.1 from a taxable person in another EU Member State you must normally account for VAT on the acquisition in accordance with the normal rules.
4.9 Transfers from customs warehouses to another customs suspensive procedure
If you remove goods from a customs warehouse for entry to another customs suspensive procedure, or export you must present a full entry on Form C88 unless you have been approved to use simplified procedures. Goods entered to transit must be declared on the NCTS unless UK simplified transit is used. Where goods are transferred to another customs suspensive procedure the import VAT and customs duty remain suspended under the new procedure.
4.10 Services which can be zero rated in a customs warehouse
You may zero rate any storage charges and usual forms of handling carried out on goods under the customs warehouse arrangements. However services such as brokerage, agent’s fees and transport between warehouses are not eligible for zero rating. Services which are exempt from VAT when supplied outside the warehouse will remain exempt. Any VAT or customs duty due in respect of previously zero rated services should be accounted for together with any import VAT and customs duty payable when the goods are removed from the warehouse using a C88. The value of the services to be taxed should be entered in Box 47 of the C88.
4.11 Conditions for zero rating
To qualify for zero rating the following conditions must be met:
- a taxable person makes the supply of specified services
- those services are wholly performed on or in relation to goods while those goods are subject to the customs warehousing regime
- except where the services are the supply by an occupier of a customs warehouse (storage charges), the person to whom the supply is made must give the supplier a certificate, in such form as the Commissioners may specify, that the services are performed
- the supply of services would (apart from this paragraph) be taxable and not zero-rated, and
- the supplier issues to the person to whom the supply is made an invoice in such form as the Commissioners may specify that the supply is zero-rated
4.12 How to relieve supplies of services
4.12.1 Owner of the goods
If as owner of the goods the usual forms of handling are supplied to you by a third party, you may have the services zero rated by the supplier. To do this you should issue the supplier a certificate before the services are supplied, stating the goods are under customs warehousing and the services you order to be carried out are eligible for zero rating. An example of the certificate is at Section 12.
You should retain a copy of the certificate with your records as evidence to support the zero-rating of supplies.
4.12.2 Supplier of the service
If you receive a certificate you should issue a VAT invoice to your customer in the usual way, at the usual time, but VAT should be shown as zero-rated ’in accordance with Section 18C (1) VAT Act 1994’ and no VAT should be charged.
The certificate you receive from the owner should be kept with your records to support the zero-rating of your supplies. If you do not receive a certificate from the owner of the goods, you should issue your invoice in the usual way including VAT at the standard rate.
4.12.3 Warehouse storage charges
A certificate is not required to zero-rate warehouse keepers storage charges. Such supplies of services are normally automatically zero rated. The invoice issued by the warehouse keeper to allow zero rating should include the words ’in accordance with Section 18C (1) VAT Act 1994’ and no VAT should be charged. If as owner of the goods, you decide you want the storage charges standard rated you should notify the warehousekeeper in writing.
4.13 Deficiencies of warehouse goods
Any deficiencies of warehoused goods are deemed to be removed from the customs warehousing regime. Where deficiencies of imported goods are charged with duty, import VAT not already paid on the imported goods will also become due. Similarly, any acquisition VAT on goods from other Member States which has not been accounted for will also be payable. In any case, you may deduct the VAT as input tax subject to the normal rules.
5. End-Use relief
End-use relief is a trade facilitation regime which assists certain industries and trades (including agriculture) within the EU by allowing reduced or nil rates of Customs duty (or agricultural charge) on certain goods imported from non-EU countries, provided the goods are put to a prescribed use.
End-use relief does not affect liability to import VAT, which you must pay or account for in the normal way, unless one of the reliefs listed in Notice 702 applies. End-use relief does not give relief from Excise or antidumping duties which, if due, must be paid.
Further information on end-use relief can be found in Notice 770.
5.2 VAT relief on aircraft end-use goods
Schedule 8, Group 8 of the VAT Act 1994 allows zero-rating of aircraft or their parts providing those items are only applied to ’qualifying aircraft’.
A ’qualifying aircraft’ is any aircraft which is used by an airline operating for reward chiefly on international routes.
Any import VAT due must be paid at the time of importation along with the customs duty on Form C88 (SAD).
The relief does not apply to any parts and equipment supplied to a Government Department unless either:
- they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department
- the parts and equipment are to be installed or incorporated in ships or aircraft used for the purposes of providing rescue or assistance at sea
5.3 VAT relief on shipwork end-use goods
Schedule 8, Group 8 of the VAT Act 1994 allows zero-rating of ships or their parts providing those items are only applied to ’qualifying ships’.
A ’qualifying ship’ is any ship of a gross tonnage of not less than 15 tons which is neither designed nor adapted for use for recreation or pleasure.
Any import VAT due must be paid at the time of importation along with the customs duty on Form C88 (SAD).
The relief does not apply to any parts and equipment supplied to a Government Department unless either:
- they are installed or incorporated in the course of a supply which is treated as being made in the course or furtherance of a business carried on by the department
- the parts and equipment are to be installed or incorporated in ships or aircraft used for the purposes of providing rescue or assistance at sea
5.4 Goods for the continental shelf
Any goods you import intended for any of the following:
- incorporation in offshore drilling or production platforms/workpoints for the purpose of their construction, repair, maintenance, fitting out, conversion
- equipping those platforms/workpoints
- downhole well construction
- subsequent shipment to a platform/workpoint which are required to be tested before use
- training, provided that at the end of the programme, the goods are shipped to a platform/workpoint
are eligible for shipwork end-use relief for the Continental Shelf. This covers offshore fixed drilling or production platforms within sub heading 8430 49 and floating or submersible drilling or production platforms of Tariff sub heading 8905 20 irrespective of whether the fixed or floating platforms are located within or outside UK territorial waters and tubes, pipes, cables and connection pieces linking drilling or production platforms to the mainland.
If the goods are to be used as above you may claim relief from import VAT under Regulation 120 of the VAT Regulations 1995.
5.5 VAT relief on goods entered under the Military end-use scheme
Council Regulation No EU 150/2003 lays down the conditions for the suspension of import duties on certain weapons and military equipment when they are used by, or on behalf of, the military forces of a Member State, for defending the territorial integrity of the Member State or participating in international peace keeping or support operations or for other military purposes.
The relief under this regulation does not apply to import VAT which, if due should be paid at the time of importation. However relief from import VAT may be allowable under paragraphs 6.2 to 6.4 above. It may also be available to UK contractors who import goods as agents of International Collaboration Defence Projects authorities under Schedule 8 Group 13 item 2 of the VAT Act 1994.
6. Goods re imported after process/ repair or replacement (OPR)
Under Outward Processing Relief it may be possible to obtain relief from customs duties when re-importing Community goods that have previously been exported from the EU for processing or for repair.
Import VAT is normally due on the full value of re-imported goods unless relief is available under Regulation 124,125 or 126 of the VAT Regulations 1995.
6.2 Goods re-imported after process or repair
You may reduce the amount of import VAT chargeable on goods you import from outside the EU if the goods have been previously exported for process or repair from the UK or any other Member State providing you meet the following conditions:
- the goods were temporarily exported from the EU
- at the time of exportation the goods were intended to be re-imported after completion of the treatment or process outside the EU
- the goods are re imported after having undergone repair, process or adaptation outside the EU or having been made up or re-worked outside the EU
- ownership of the goods was not transferred to any other person at exportation or during the time they were outside the EU, and
- a declaration is made at the time of re-importation that the above conditions have been fulfilled
Further details can be found in Notice 235.
6.3 Calculation of import VAT on goods re-imported after process or repair
Provided the re-imported goods meet the conditions of paragraph 6.2 above you should calculate import VAT on the following value:
- the price charged for the process, repair or service, including any charge made for parts and materials, plus
- any freight and other charges (excluding insurance) paid for the transport of the goods to and from the processor’s premises, plus
- any customs or excise duties or other import charges payable in the UK
You must pay import VAT on the full VAT value of the compensating products unless the conditions for claiming VAT relief are satisfied.
You may recover the import VAT as input tax, subject to the normal rules (see paragraph 2.12). However, if you are unable to reclaim input tax, for example because you are not registered for VAT, you should contact Customs at the point of importation as soon as you know the goods are to be replaced. If you are not aware of the details until after the goods have been imported you should contact HMRC VAT Helpline and ask for Notice 266 and Form C&E 1179.
6.4 Zero-rated supplies and processes carried out free of charge
If the process is carried out free of charge, for example because the goods are covered by a warranty, guarantee or service agreement, or where the compensating products are zero-rated in the UK no import VAT will be due on re-importation of the compensating products.
If the supply of the goods themselves is normally zero rated they are not liable to import VAT on return from any repair or process carried out whilst outside the EU.
6.5 Replacement goods under OPR
All replacement goods are considered to be new imports and import VAT is therefore payable in accordance with the normal valuation rules. This applies regardless of whether any duty relief can be claimed under OPR.
6.6 Triangulation under OPR
Triangulation movements between Member States normally involve a change in title to the exported goods and therefore the compensating products will not normally qualify for VAT relief.
6.7 Goods re imported after process or repair on which VAT relief only will be claimed-VAT only OPR
Any goods you re- import after process or repair on which VAT relief only will be claimed are not eligible for OPR authorisation and therefore the goods are not under OPR relief. You may be able to claim relief under regulation 126 of VAT regulations 1995 by exporting the goods under CPC 22 00 000 and entering the reimported goods to CPC 40 00 065.
6.8 Goods re imported in the same state
If you re import goods into the UK without them having been altered whilst outside the EU other than any necessary running repairs that did not increase their value you will be able to claim relief from import VAT under returned goods relief. Full details can be found in Notice 236.
7. Processing under Customs Control (PCC)
The customs tariff is organised in such a way that, in most cases, imported goods carry higher rates of duty than the raw materials or components from which they are manufactured. In some cases however, processed products attract a lower rate of duty than the goods from which they are made. In some cases these tariff anomalies tend to make it more economical to import finished products directly from outside the EU, than to import the raw materials and manufacture the products in the Community.
The PCC procedure is a trade facilitation measure intended to encourage processing in the Community by allowing certain raw materials or components to be imported under duty suspension arrangements. After processing, the finished products may be declared to free circulation at the lower rate that applies to them rather than the rate which applies to the raw materials.
Import VAT is similarly suspended until the goods are processed and declared to free circulation. Upon release to free circulation you will pay import VAT based on the value of the processed products, not the value at importation.
7.2 Calculation of import VAT upon discharge of PCC
Once you have processed the imported goods you must declare them to free circulation. Customs duty and import VAT become due when the free circulation declaration is made. The free circulation entry must be made prior to you removing the goods from the premises by completing a C88 or using CFSP LCP procedures. There are 4 valuation methods that you can use to declare your goods to free circulation. For further details see Notice 237.
Import VAT will be due on the customs value of the goods declared plus the amount of customs duty payable.
Any import VAT paid may be reclaimed as input tax in the usual way subject to the normal domestic VAT rules.
7.3 VAT Only PCC
Under PCC the value of the goods released to free circulation is broadly the import value plus processing costs. Given the increase in value there would be no benefit in VAT only PCC since the processed goods would be subject to the same rate of VAT as if the processed products had been imported. Consequently applications to use PCC for VAT only purposes will not be accepted.
7.4 Transfers to other Member States Onward Supply Relief
Goods may be imported to PCC and supplied to another Member State under the Onward Supply rules .Any customs duty is paid in the UK but the payment of import VAT is relieved using CPC 42 91 000.The consignee in the country of receipt then accounts for the import VAT.
Further details can be found in Notice 702/7.
8. Inward Processing Relief (IP)
IP provides relief to promote exports from the EU and assist Community processors to compete on an equal footing in the world market. Duty is relieved on imports of non-EU goods which are processed in the Community and re-exported providing the trade does not harm the essential interests of Community producers of similar goods. Under IP drawback you must pay the import VAT at the time of entry. However under IP suspension, the payment of import VAT is suspended and only becomes due if you subsequently divert the goods to free circulation.
Further information can be found in Notice 221.
8.2 Calculation of Import VAT
Import VAT is payable at diversion to free circulation. It is based on the value of the diverted goods, inclusive of duty, at first entry to IP in the EU and the rate to be applied is that of the Member State of diversion at the date of diversion. No account is to be taken of changes in the value of goods following transfer from other IP traders, as this will have been accounted for under the normal VAT supply rules.
If you (as authorisation holder) are diverting a single item or several items with the same duty rate bought from another Member State, the import VAT due can be calculated as follows:
|Duty rate||= 10%|
|Duty suspended at first entry to IP in the EU (as shown on Form INF1)||= £400|
|Value for duty is £400 x 10||= £4000|
|VAT is £4400 x 17½%||= £ 770|
If you are diverting several items with different duty rates, the EU supplier should be asked, by the authorisation holder to confirm the value for VAT of the diverted goods at import to that country.
If you divert suspension goods on their sale to a taxable person in another Member State you may be eligible for relief from import VAT under the onward supply relief provisions (see Notice 702/7).
Compensatory interest charges are not included in the value for VAT purposes.
The authorisation holder making the diversion should produce an INF1 which has already been endorsed by the Customs authority in the first Member State. If the authorisation holder does not have an endorsed INF1, you should send one to the first Member State to obtain details of the amounts due.
8.3 Calculation of compensatory Interest
When you divert goods entered to IP Suspension to free circulation in the UK, customs duty, import VAT and compensatory interest will be due. Compensatory interest is not applicable to the import VAT liability of such diversions.
8.4 Transfers to other Member States .Onward Supply Relief
If you import goods for processing and supply those to another Member State you may claim onward supply relief if the goods originally intended for process and re-export are diverted to free circulation in the UK with payment of customs duty and compensatory interest using CPC 42 51 000.
If you are a taxable person in the UK and your goods are held under IP Suspension you may claim onward supply relief providing the goods are:
- eligible for zero rating under Section 30 (8), of the VAT Act 1994
- the goods so imported are the subject to that supply under Regulation 123 of the VAT Regulations 1995, and
- the goods are removed to another Member States within 1 month of the date of importation
The effect of this is that import VAT is not paid anywhere, but VAT on the supply/acquisition is accounted for by the purchaser in the EU country of destination.
8.5 VAT only IP
If you import goods upon which there is no duty liability ’VAT only’ inward processing may be authorised. This can arise where either:
- the rate of import duty is nil by way of the tariff rate or preferential rate being applied
- the goods are imported from one of the territories listed in paragraph 11.2 Import VAT will become due if the goods are diverted to free circulation (including end use)
The applicant is not required to be registered for VAT.
Further details can be found in Notice 221 (Inward Processing Relief).
9. External and Internal Transit
Transit is a customs procedure which allows you to move goods within the customs territory of the European Union (EU) without the payment of import duties and other charges until they reach their final destination. Transit may take place under any of the following procedures/documents:
- Community transit (CT) procedure. (CT is also used for movements to/from EFTA and is then known as ’common transit)
- TIR carnet
- ATA carnet used as a transit document
- Rhine manifest
- NATO form 302, or
- By post
Further information can be found in the Commission Transit Manual.
9.2 External transit (T1)
The external transit procedure allows the movement of mainly non-Union goods within the customs territory of the EU without their being subject to import duties and other charges or to commercial policy measures. Community goods that are subject to a Community measure involving their export to third countries may also have to move under external transit. The external procedure ends and the obligations of the holder are met when the goods placed under the procedure and the required documents are produced at the office of destination in accordance with the provisions of the relevant customs procedure.
9.3 Internal Transit (T2 or T2F)
The internal transit procedure allows the movement of Community goods from one point to another within the customs territory of the EU to pass through the territory of a third country without any change in their customs status. In the case of internal Community transit this is also sometimes used in other circumstances.
9.4 When must I use Transit?
External transit must be used for movements of both:
- Non-Union goods that have not been put into free circulation or another customs procedure which permits movement within the Union
- Union goods which have been placed under the common transit procedure and are travelling to or via an EFTA country and subject to a Union measure involving their export to a third country, e.g. Common Agricultural Policy (CAP) goods (see Notice 800).
Internal transit must be used for movements of Union goods when they are:
- travelling from one point in the EU customs territory to another through one or more EFTA countries. Use of the T2 procedure for direct transport by air or sea to or from an EFTA country is not required
- travelling to, from or between the ’special territories’ of the Community except for direct movements between the UK and the Channel Islands, or
- goods in Chapters 25-97 of the Harmonised System (HS) which are travelling to or from the Principality of Andorra. Although Andorra is not part of the EU, a special customs union exists with the EU for the above-mentioned goods. Goods in Chapters 1-24 of the HS are treated as non-Community goods
Internal transit may also be used for Community goods when they are:
- travelling to or from San Marino. Although San Marino is not part of the EU, a special Customs union exists with the EU but it excludes goods coming under the Treaty establishing the European Coal and Steel Community, (Chapters 72 and 73). These are treated as non-Community goods when arriving in the Community from San Marino
Further information on the CT procedure can be found in the Commission Transit Manual.
9.5 Treatment for import VAT
Any goods you place under external transit have the customs duty and import VAT suspended. Import VAT and customs duty will only become due if you subsequently remove the goods to free circulation in the UK.
Goods placed under internal transit may have the import VAT suspended in particular circumstances (e.g. the ’T2F’ procedure for movements to/from special territories).
9.6 Third country goods subject to VAT only
Any goods you import from outside the EU that are not subject to a positive duty rate may be placed under external transit for import VAT purposes only.
All the normal procedures for discharging transit apply.
9.7 Goods imported from special territories
Goods imported from one of the special territories listed in paragraph 11.2 must be imported under internal transit for import VAT purposes (Internal T2F procedure).
10.1 Keeping records
You must keep records of all the goods you import for any of the reliefs/regimes listed in this Notice.
These must show:
- the type of goods imported
- the processes which are carried out
- what the products are, and
- how you dispose of them or any unprocessed goods
You should be able to use your normal commercial records, but we may ask you to adapt them to show the information needed to support your claims to duty/VAT relief.
10.2 Can I keep my records on computer?
If you wish to keep your records on a computer system or other electronic media, you must advise us when you apply for authorisation for any of the regimes in this Notice. We will need to make sure that the system meets our requirements. You may also have to provide technical information and assistance to our staff if they require it.
10.3 Retention of records
You must keep all records relating to your transactions for 4 years after your authorisation expires. We may still visit you even after your authorisation has expired. You must make your records available to our officers for examination if you are asked to do so.
11. List of territories inside/outside the EU for Customs duty and VAT purposes
(The customs territory of the EU includes the territorial waters, inland maritime waters and airspace of Member States.)
11.1 Territories considered to be inside the EU for Customs duty and VAT purposes
- Balearic Islands
- Cyprus in accordance with the provisions of the Act of Succession (those areas under the control of The Government of the Republic of Cyprus and including UK Sovereign Base areas of Akrotiri and Dhekelia in Cyprus)
- Czech Republic
- Republic of Ireland
- United Kingdom of Great Britain and Northern Island and the Isle of Man
11.2 Territories considered to be inside the EU for Customs duty purposes (not VAT)
- Åland Islands
- Andorra (only Tariff chapters 25 onwards)
- Canary Islands
- Channel Islands
- French Guyana
- Mount Athos (Agion Poros)
- San Marino
11.3 Territories considered to be outside the EU for Customs duty and VAT purposes
- Andorra (only Tariff chapters 1 - 24)
- Commune of Campione d’Italia
- Commune of Livigno
- Cyprus (those areas not under the control of the Government of the Republic of Cyprus)
- Faroe Islands
- French overseas territories and all other territories not listed in this paragraph
- Lake Lugano
and all other territories not listed in this paragraph.
12. Certificate to secure zero rating of services (other than the supply of warehousing) performed in a fiscal or other warehouse
THE FOLLOWING TEXT HAS THE FORCE OF LAW
Information to be indicated:
I ……………………………………………. (full name)
……………………………………………… (status in company)
of ………………………………………….. (name and address of company)
declare that the goods shown below are subject to a fiscal or other warehousing regime at the place indicated below:
- Description of good
- Quantity of goods
- Warehouse stock number
- Name and address of fiscal or other warehouse, and
- Authorisation number of the relevant warehousekeeper/warehouse.
And that the following services are to be performed on the goods in the fiscal or other warehouse:
I certify that the supply of services is eligible to be zero-rated for VAT purposes under Section 18C(1) of the VAT Act 1994.
NOTE: You should be aware that there are severe penalties for making a false declaration. If there is any doubt about a supply being entitled to zero-rating you should consult the HMRC VAT Helpline before signing and giving the certificate.
A copy of the certificate should be filed with the suppliers’ invoice which should refer to S18 C (1) of the VAT Act 1994 to be eligible for zero-rating.
13. Chart showing treatment of goods for Customs and VAT purposes (import VAT and Supply VAT)
13.1 Receipt of goods into a UK Customs Warehouse and their removal to free circulation in the UK
13.2 Receipt of goods into a UK customs warehouse and their removal other than to free circulation in the UK
|1. Non-Community goods for direct export to a country outside the EU||2. Non-Community goods for indirect export to a country outside the EU||3. Goods transferred to another Member State under a duty suspensive regime|
|Customs Duty||Not paid||Not paid, Goods must move under CPEI arrangements or transit.||Not paid, Goods must move under CPEI arrangements or transit.|
|Excise Duty||Not paid||Not paid||Not paid|
|Import VAT||N/A||Any VAT which would be due on removal to UK free circulation is not payable.||Any VAT which would be due on removal to UK free circulation is not payable. Otherwise outward movements of goods may be zero rated subject to the normal conditions for intra EU trade.|
|Supply VAT||Supplies of goods removed from the UK may be zero-rated as exports (subject to the normal rules)||Supplies of goods removed from the UK may be zero-rated as exports (subject to the normal rules)||Supplies direct into a customs warehouse in another Member State are outside the scope of UK VAT.|
|Extra -EC Trade Statistics||Export declaration.||Export declaration.||Export declaration.|
|EC Boxes on VAT Return||N/A||N/A||N/A|
|EC Sale Listings||N/A||N/A||Completion required.|
|4. Non-Community goods moved to another Member State on which customs duty is paid on removal||5. Non-Community goods transferred to IP suspension in the UK from a customs warehouse.||6. Non-Community goods transferred to IP drawback in the UK from a customs warehouse|
|Customs Duty||Paid on removal from customs warehouse.||Continues to be suspended to be paid on final removal from IP if IP if not discharged.||To be paid on removal from warehouse.|
|Excise Duty||Continues to be suspended if IP is not discharged.||To be paid on removal from warehouse.|
|Import VAT||VAT is payable but may be relieved. If the goods are removed in the course of an onward zero rated supply, see paragraph 5.6.||Any import VAT due is to be paid with the customs duty.||Any import VAT due is to be paid with the customs duty.|
|Supply VAT||Supplies of goods under IP are subject to domestic VAT rules.||Declaration of goods under IP are subject to domestic VAT rules.|
|Extra -EC Trade Statistics||Declaration required on removal from customs warehouse||Declaration required on removal from customs warehouse.||Declaration required on removal from customs warehouse.|
|EU Boxes on VAT Return||Boxes 6 & 8||N/A||N/A|
|EU Sale Listings||Completion required.||N/A||N/A|
14. Goods requiring a guarantee when transferred
Note: Where no figure appears in the minimum rate of guarantee column (column 5), security should be taken on basis of the actual customs charges that may become due.
|Acquisition VAT||Goods purchased from a VAT-registered business in another EU country and removed to the UK VAT in the UK may be applicable on the acquisition of the goods. This VAT is recovered as input tax on the same VAT return, subject to the normal rules for reclaiming input tax.|
|ATA Carnet||An international customs document for temporary importation and exportation regulated under the terms of the ATA or Istanbul Convention.|
|C88||The UK version of the Single Administrative Document (SAD) for making import, export and transfer declarations.|
|CFSP||Customs Freight Simplified Procedures Simplified procedures for the importation of third country goods including the simplified declaration procedure and local clearance procedure.|
|Union Goods||Goods which are:(a) entirely obtained or produced in the Customs territory of the Union, without the addition of goods from third countries or territories that are not part of the Customs territory of the Union,(b) imported from countries or territories not forming part of the Customs territory of the Union which have been released for free circulation in a Member State; obtained or produced in the Customs territory of the Union either wholly from those referred to at (b) or partly from (a) and (b).|
|Community Transit (CT)||Documents used for exports from the UK to or via other Member States.|
|Compensating Products||All products obtained from processing operations.|
|Compensatory interest||Interest charged when certain TA/IP goods are diverted to Free Circulation.|
|Customs Procedure||Release for free circulation, Community Transit (Notice 750), Customs Warehousing (Notice 232) IP (Notice 221), Processing under Customs Control (PCC) (Notice 237), TA relief (Notice 200), Outward Processing Relief (OPR) (Notice 235), Exportation (Notice 275).|
|Customs procedure with economic impact||These are: customs warehousing- inward processing- processing under customs control- temporary Admission, and- outward processing.|
|Customs Procedure Code (CPC)||A 7 digit code used on entries on import, export and warehouse declarations, to identify the type of procedure for which the goods are entered and from which they came. Details of CPCs can be found in Volume 3 of the Tariff.|
|Customs duties||An indirect tax that provides protection for Union Industries raised on import goods. This includes duty, agricultural charges and other import charges provided for under CAP. It does not include Excise duty or VAT.|
|Customs warehouse||A system or place authorised by Customs for the storage of non Union goods under duty and import VAT suspension. See Notice 232.|
|EFTA||European Free Trade Association. A group of countries comprising Iceland, Norway and the Swiss Confederation.|
|End Use||Arrangements which allow certain imported goods to be declared to free circulation in the Union at a reduced or ’nil’ rate of duty, provided they are put to a prescribed use under Customs control. (See Notice 770 for full details).|
|Excise Warehouse||A warehouse approved for the deposit of goods subject to excise duty see Tax warehouse.|
|Free circulation||Goods imported from outside the EU are in free circulation when:- all the import formalities have been complied with; and- all import duties, levies and equivalent charges payable have been paid and have not been wholly or partly refunded. Goods that originate in the Union are also in free circulation.|
|Import VAT||When goods are imported into the UK from outside the EU, VAT is normally due at the same rate as on a supply of those goods in the UK.|
|Input tax||Input tax is the VAT paid or payable by taxable persons on goods or services supplied to them (or acquired by them from another Member State) used or to be used for the purposes of their business.|
|Inward Processing Relief (IP)||A customs procedure providing import duty relief for goods imported into the EU or removed from a customs warehouse, for process and export outside the Union. See Notice 221.|
|Member State||A Member State of the European Union.|
|Non-Community Countries - also known as ’third countries.||Countries which are not members of the European Union.|
|Non-Community goods||Goods which are not of Union origin or imported goods which have not been released into free circulation.|
|Outward Processing Relief||Allows temporarily export of Union goods for processing or repair, and re-importation of the compensating products with total or partial relief from import duties. See Notice 235.|
|Processing||Any operation which changes the condition of imported goods. This includes both the manufacture and assembly of goods.|
|Processing under Customs control (PCC)||A system of duty relief for goods imported or transferred from another customs regime for processing into products on which less or no duty is payable. See Notice 237.|
|SAD||Single Administrative Document used throughout the EU for making import and export declarations - the UK version is Form C88.|
|SI Statutory Instrument||Secondary legislation, also known as delegated or subordinate legislation, can take the form of Orders, Regulations or Rules. These all have the force of law. A Statutory Instrument (SI) is the form in which most secondary legislation is made.|
|Special Territory||A territory within the EU for customs purposes but outside for fiscal (VAT) purposes.|
|Supply VAT||VAT payable on the supply of goods or services.|
|Tax Warehouse||An authorised place where goods subject to excise duty are produced, processed, held, received or despatched under duty suspension arrangements by an authorised warehouse keeper in the course of his business and includes excise warehouses, registered premises, distilleries and refineries.|
|Third Country||Any country that is outside the Customs Territory of the European Union.|
|TI relief||Temporary Admission a customs procedure which allows goods to be used in the Union without payment of duty or VAT under certain conditions and re-exported afterwards in the same state as they were in at import.|
|VATA 1994||VAT Act 1994|
|VAT||Value Added Tax|
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.
Do you have any comments or suggestions?
If you have any comments or suggestions to make about this notice, please write to:
HM Revenue and Customs
Essex, SS99 1AA
Please note this address is not for general enquiries.
For your general enquiries please phone the HMRC VAT Helpline.
Putting things right
If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.
If you want to know more about making a complaint go to the HMRC website and under quick links, select Complaints and appeals.
How we use your information
HMRC 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 HMRC unless the law permits us to do so. For more information go to the HMRC website and look for Data Protection Act within the Search facility.