Accounts

Administration, collection and enforcement

Agency, Scotland and Northern Ireland

Ancillary powers

Appointment

Arrangements

Assessment of VAT

– see Assessments

Assessments

Assigned matter, meaning

Care and management

Care and management of levy

Charter of standards and values

Collection and management of contributions

Collection and management of VAT

Complaints and misconduct, England and Wales

Confidentiality, etc.

Generally

Consequential amendments, etc.

Consolidated Fund

Payment into

Payment out of

Contaminated land certificates

Control of movement of goods

Credit, payment of

Decisions, review of

Declaration of confidentiality

Delegation

Directions

– see Directions

Disclosure of contributions etc. information

Disclosure of information

Business Statistics Office

Generally

Imported goods

Limit of

Prosecuting authority

Environmental bodies, approval

Environmental bodies, approval ~

Withdrawal

Evidence of facts by certificate

Exemptions, power to vary

Expenditure

Exports

Information powers

Power to detain

Power to require evidence in support of information

Former Inland Revenue matters

Free zones

Acknowledgment of Community status

Destruction of goods

Operations on goods

Security

Functions

Acting on behalf of Crown

Exercise by officers

Initial

Meaning

Power to transfer

Restrictions, etc.

Use of information

Groups of companies, treatment

Her Majesty's Revenue and Customs

Imported goods

Disclosure of information

Information powers

Power to require evidence in support of information

Information

Confidentiality

Data protection, etc.

Disclosure

Freedom of

Public interest disclosure

Wrongful disclosure

Information supplied to

Information to

Inspection

Confidentiality, etc.

Generally

Interest payable by

Generally

Given by way of credit and set-off of credits

Official error

Investigations

Meaning

Offences

Assault

Impersonation

Obstruction

Power of arrest

Officers of Revenue and Customs

Data-gathering powers

Declaration of confidentiality

Exercise of Commissioners' functions

Function, meaning

General information powers relating to persons entering or leaving UK

Generally

Initial functions

Meaning

Power to search for cash

Proceeds of crime powers

Valuation Office

Orders and regulations

Payment of levy

Persons at a particular disadvantage in dealing with

Powers

Ancillary

Assessment of VAT due

– see Assessments

Assessments

Bonds and securities

Channel Tunnel

Examination of goods

Extension

Information relating to imported/exported goods

Making regulations and orders

Mitigation of penalties

Penalties

Provision of facilities requirement

Right of entry to business premises

Search and arrest

Taxation under laws of other member states

To search

Powers, extension

Proceedings

Certificates of debt

Civil, conduct

Evidence

Rewards

Publishing details of deliberate tax defaulters

Qualifying material, directions

Records, preserving

Register of persons

– see Registration

Register, information to be kept

Registration notification

– see Registration

Registration of insurers

Regulations

Accounting for VAT

Acquisition of goods, value of supply

Associations

Clubs

Deceased taxable person

Imported goods

Meaning

Organisations

Partnerships

Payment by cheque

Personal representatives

Private/non-business use of business assets, calculating charge to VAT

Remitting/repaying VAT, imported goods

Time of acquisition

Time of supply

Transfers of going concerns

VAT representatives

Remuneration, etc.

Repayment of overpaid tax

Claims

Generally

Reimbursement arrangements

Resignation

Returns

Revenue and Customs Prosecutions Office

Review of commissioner's decisions

Review of decisions

Appeals

Appeals against

Generally

Right of entry to business premises, powers

Search and arrest powers

Set-off

Set-off of amounts

Generally

Tax owed by commissioners

Tax owed to commissioners

Status

Time of supply

Alteration of

Regulations

Transfer of property, etc.

Generally

Prosecutions Office

Transitional provisions

Generally

Penalties

Treasury directions

Welsh title

Withdrawal or variation of directions