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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing


Specimen Form VAT 150: remover is not VAT-registered


  • goods are removed from a fiscal warehouse to home use, or in the course of an intra-EC supply, and
  • the remover is not registered in the UK,

this form must be completed with payment made in cash or by cheque.

Form TP 7: Tobacco products for home use

This is the form.