VWRHS1050 | Introduction: Roles and responsibilities

VAT Supply Policy Team is responsible for providing guidance on:

• VAT supplies of goods and services in warehouse,

• removals from warehouse,

• VAT supplies of goods and services within fiscal warehouses.

The team therefore has ownership of this guidance, and the corresponding Notice 702/8 Fiscal Warehousing.

The team address is:

VAT Supply Policy Team

Room 3C/09

100 Parliament Street

London SW1A 2BQ.

If you have a query about a policy matter, please follow the procedure explained in VPOLADV. In any submission you must -

• use the correct submission template

  • state the point of issue

  • quote the guidance consulted

  • state the questions that need answering

  • set out all the relevant facts including any representations by traders or their advisers or representatives - include copies of all contractual evidence and official documents that are relevant - and

  • include your recommendation for consideration.

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