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HMRC internal manual

VAT Business/Non-Business Manual

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HM Revenue & Customs
Updated
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Clubs and associations: contact points for service messes and service funds for junior ranks

Royal Navy points of contact

If a query arises, and cannot be resolved locally, you should ascertain from the establishment the Command Headquarters to which the establishment is responsible.

| ### Category | ### Authority | ### Telephone No. | || | RN Shore Establishments (except Air Stations) responsible to Portsmouth, and HM Ships & Submarines responsible to Portsmouth | The Command Supply Officer, Commander-in-Chief Naval Home Command
Victory Building
HM Naval Base
Portsmouth
Hants, PO1 3LR | Portsmouth (0705) 727205 | | RN Shore Establishments (except Air Stations) responsible to Plymouth, and HM Ships & Submarines responsible to Portsmouth | The Staff Supply Officer, Flag Officer Plymouth
Mount Wise
Plymouth
Devon PL1 4J | Plymouth (0752) 563777 ext 3425 | | RN Shore Establishments (except Air Stations) responsible to Pitreavie, and HM Ships & Submarines responsible to Portsmouth | The Staff Supply Officer, Flag Officer Scotland and Northern Ireland
Maritime Headquarters
Pitreavie
Dunfermline
Fife KY11 5QE | Dunfermline
(0383) 723436
ext 348 | | Naval Air Stations | Staff Officer Personnel and Administration Flag Officer Naval Aviation
FONA HQ
Yeovilton
Yeovil
Somerset, BA22 8HL | Ilchester (0935) 840551 ext. 5301 | | Royal Marines

Establishments | Headquarters Royal Marines (DCOS Pers/S02PS)
HMS Nelson (Gunwharf)
Portsmouth}
Hants, PO1 3HH | Portsmouth (0705) 835926 | | HM Ships & Submarines not shown above | The Fleet Legal & Admin. Office
Commander- in-Chief Fleet,
HMS Warrior
Northwood
Middx HA6 3HP | Northwood (09274) 26161 |

Royal Air Force points of contact

For policy matters:

| ### Command/Address | ### Telephone Number | || | Wing Commander Service Funds
Room G99
Headquarters Personnel and Training Command
Royal Air Force Innsworth
Gloucester GL3 1EZ | 0452 712612 ext. 5696 |

When a problem arises which cannot be resolved locally contact the appropriate Command responsible for the station:

| ### Command/Address | ### Telephone Number | || | Squadron Leader Service Funds
Headquarters Logistics Command
Royal Air Force Brampton
Huntingdon
Cambridgeshire PE18 8QL | 0480 52151 ext. 6238 | | Squadron leader Service Funds (PTC)
Room G98
Headquarters Personnel and Training Command
Royal Air Force Innsworth
Gloucester GL3 1EZ | 0452 712612 ext. 5721 | | Squadron Leader Service Funds
Headquarters Strike Command
Royal Air Force High Wycombe
Buckinghamshire HP14 4UE | 0494 461461 ext. 6910 |

Army Command points

| ### Unit/Address | ### Telephone Number | || | Directorate Staff & Personnel Support (Army)
Worthy Down
Winchester
Hampshire SO21 2RG | (01962) 887402