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
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.