VATNINMT2000 | Roles and responsibilities

VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries about VAT.

Contact details for VAT: general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries

Units of Expertise (UoE)

Any queries concerning this guidance (or relating to particular persons or general procedures) should be referred initially

• to the Personal Transport Unit,

• to the Motor Trade Unit of Expertise for vehicles,

• for yachts to the Pleasurecraft Unit of Expertise, and

• for aircraft to the VAT Advisory team.

Role of the VAT Principles Team

The VAT Principles Policy team is responsible for the overall policy.

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 requests for advice must be first referred to the relevant UoE 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.