SPE02020 - Roles and responsibilities: Units of Expertise (UoE)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

Units of Expertise have a key role in providing support for SP policy team and co-ordination of special procedures assurance.

The UoE are responsible for:

  • providing advice and information on good operational practice
  • assistance in the areas of training and guidance
  • assurance on the integrity of the procedure
  • providing technical assistance to SP
  • monitoring applications for retrospective authorisation to ensure rules are being correctly applied and maintaining a database of applications

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.