VATNMT2000 - Roles and responsibilities
Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.
VAT:general enquiries
VAT:general enquiries deals with telephone and written enquiries about VAT and excise matters. For example
- requests for copies of public notices
- routine enquiries concerning the VAT treatment of goods intended for export from the EU or removal to another Member State.
Contact details for VAT; general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries
Units of Expertise (UoE)
Any queries concerning this guidance (or relating to particular persons or general procedures) should be referred initially
- to the Personal Transport Unit
- to the Motor Trade Unit of Expertise for vehicles,
- for yachts to the Pleasurecraft Unit of Expertise, and
- for aircraft the VAT Advisory team.
Role of the VAT Supply Team
The VAT Principles policy team is responsible for the VAT Sailaway Boat scheme.
The team is the policy maker for the schemes.
If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information. All requests for advice must be first referred to the UoE who will advise if the question needs to be forwarded.
Policy teams do not deal directly with the public and the public should not be referred to them.