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Contents

Official guidance
VAT Sailaway Boat Scheme
  • VSWB0500 · Data Protection
  • VSWB1010 · Scope of VSWB
  • VSWB1020 · Other related guidance notes and public notices
  • VSWB1030 · The law
  • VSWB1050 · Roles and responsibilities
  • VSWB2000 · General principles
  • VSWB3000 · Operation of the scheme
  • VSWB4000 · Assurance procedures
  • VSWBUPDATE001 · VAT Sailaway Boat Scheme: update index
  • VSWB1060 · Units of Expertise
  • VSWB1080 · The role of the VAT policy team
  • VSWBUPDATE090804 · VAT Sailaway Boat Scheme: recent changes
  • VSWBUPDATE120222 · VAT Sailaway Boat Scheme: recent changes
  1. VAT Sailaway Boat Scheme
  2. Roles and responsibilities

VSWB1050 | Roles and responsibilities

From HM Revenue & Customs · VAT Sailaway Boat Scheme

VAT General Enquiries

VAT general enquiries deals with telephone and written enquiries from businesses and the general public about VAT and excise matters.

Contact details for VAT general enquiries are available at the following VAT: general enquiries.

VAT Units of Expertise

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

UnitArea of responsibility
Personal Transport Unit (PTU) BelfastAll processing functions of the sailaway boat scheme, including approving and selecting applications for verification, and producing statistics
The Pleasurecraft UoE PortsmouthAdvises on operational and assurance issues concerning boats

VAT policy team

The VAT Fraud,Deductions & Imports policy team is responsible for the VAT Sailaway Boat scheme.

The team is the policy maker for the schemes.

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 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.

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