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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Imports and removals from warehouse (Gate tax): control officer responsibilities

The VAT control officer’s main responsibilities are to;

  • verify entitlement to recovery of import VAT as input tax;
  • check overall credibility to ensure that all imported goods are included in a trader’s accounts and at their full value;
  • ensure VAT is accounted for on imported services (“reverse charge”) associated with the importation of goods; and
  • verify taxable supplies of goods on which VAT has not been accounted for because they are supplies in warehouse, and qualify for such treatment.