Acquisition by non-taxable persons, notification


– see Assessments

Assigned matter

Cash accounting scheme

Charter of standards and values

Collection and management of VAT

Commencement of proceedings under customs and excise Acts

Commissioners for Revenue and Customs

Common commencement dates (CCDs)

Compliance with VAT law

Default surcharges other penalties and criminal offences

– see Penalties

Discretion available to tax authority

Documents, production

Dutiable goods

EC sales statements, submission

Evidence, by certificate

Forfeiture of goods

General provision


Goods sold in satisfaction of debt

HM Revenue and Customs

House of Commons resolutions

Provisional effect to motions affecting taxation

Temporary statutory effect


Cross-border supplies of services to taxable recipients


Legislation, precedent, other sources of law

Approach to tax policy making


Judicial precedent on words or phrases

Tax information and impact notes (TIINs)

Level playing field for businesses

Money and securities for money collected

Online submission of returns and electronic payment

Payment of VAT

Power to require notification of arrival of means of transport in UK

Power to require opening of machines on which relevant machine games played

Procedure where documents etc. are removed




Recorded information, order for access


Procedure where documents etc. are removed


Recovery of VAT

Repayment of VAT to overseas businesses

Retail schemes

Returns, error correction

Safeguards for taxpayers

Samples, power to take

Save as the commissioners otherwise allow

Security for VAT

Special measures to simplify procedure for collecting VAT

Trade agreements


VAT representatives