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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

HM Revenue & Customs
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Supplies of goods within a warehousing regime: Joint and several liability

The VAT Act 1994 section 18(4) provides that the person removing the goods from the warehousing regime is liable to pay any VAT due, together with the duty. However, a joint and several liability provision exists where VAT and duty has not been accounted for correctly. In such cases, section 18 provides that any other person (for example, a warehousekeeper) who is liable to pay the duty is also liable for any unpaid VAT.