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HMRC internal manual

VAT Valuation Manual

Background: roles and responsibilities

VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT matters. For example

  • requests for copies of public notices
  • routine enquiries concerning the VAT treatment of goods and services.

Contact details for VAT: general enquiries are available on the following link

VAT policy team

The VAT Supply policy team is responsible for VAT Valuation.   

The team is the policy maker for the VAT Valuation manual.  

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.  All request for Advice must be first referred to the VAT Advisory team, who will advise if the question needs to be forwarded.

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