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HMRC internal manual

VAT Traders’ Records Manual

Introduction: The role of the VAT Accounting, Registration and Policy Team

The policy team with overall responsibility for this book is the VPOT VRAP team which is part of the Indirect Tax Directorate. Further information and contact details are available on their intranet homepage.

Please read this guidance carefully before requesting policy advice. If this guidance doesn’t provide the answer to your question please refer to the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) page of the Indirect Tax Directorate webpage.