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HMRC internal manual

VAT Insurance

From
HM Revenue & Customs
Updated
, see all updates

General introduction and the law: purpose of VATINS

Our guidance is the main reference material for people in the Department. All HMRC formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.