SGSELSG2010 - Background to Control: Purpose

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Controls exist for the following reasons:

• the UK’s non-proliferation policy;
• the collective security of the UK and its allies in NATO;
• national security;
• foreign policy requirements;
• international treaty obligations and commitments;
• concerns about terrorism or internal repression;
• UN sanctions.
• EU Regulatory Requirements