VATNIEU1300 - Introduction: roles and responsibilities
VAT: general enquiries
VAT: general enquiries deal with telephone and written enquiries from businesses about VAT and excise matters. For example:
- VAT treatment of goods intended for export from the EU or removal to an EU member state.
Search GOV.UK website for VAT: general enquires, where you can find listed, HMRC contact details.
VAT, Exports and EU Removals Unit of Expertise (UoE)
The VAT, Export And Removals UoE has operational expertise in customs, excise and VAT elements of the export and removal of goods.
The UoE:
- provides a helpdesk for departmental colleagues with technical queries -
- provides a link between VAT compliance staff and the policy team.
- supports the policy team by providing advice and contributing to policy issues.
- contributes to training matters.
For all advice requests the UoE requests an ‘Enquiry web-form to be completed with the relevant facts to be submitted to the email address shown on their SharePoint site.
VAT Policy Teams
The VAT Principles policy team is responsible for Single Market policy covered in this manual.
If you are seeking policy advice on a particular case you should submit either a General Advice Request (GAR) or a Technical Advice Request (TAR) to VAT Advisory, please see VPOLADV for more information. All request 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.