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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Introduction: Roles and responsibilities

VAT Supply Policy Team is responsible for providing guidance on:

  • VAT supplies of goods and services in warehouse,
  • removals from warehouse,
  • VAT supplies of goods and services within fiscal warehouses.

The team therefore has ownership of this guidance, and the corresponding Notice 702/8 Fiscal Warehousing.

The team address is:

VAT Supply Policy Team

Room 3C/09

100 Parliament Street

London SW1A 2BQ.

If you have a query about a policy matter, please follow the procedure explained on Indirect Tax Directorate’s getting advice page. In any submission you must -

  • use the correct submission template
    • state the point of issue
    • quote the guidance consulted
    • state the questions that need answering
    • set out all the relevant facts including any representations by traders or their advisers or representatives - include copies of all contractual evidence and official documents that are relevant - and
    • include your recommendation for consideration.

Policy teams do not deal directly with the public and the public should not be referred to them.