Accounting for VAT

Goods

Removal of goods

Services

Appeals

Appeals against rejected application

Application

Compliance record affecting

Generally

Information required

Notification of approval to act as fiscal warehousekeeper

Provisional authorisation to act as fiscal warehousekeeper

Rejected, appeals

Approval

Generally

Withdrawal

Best of judgment assessments

Breach of regulations, penalty

Categories of goods covered by arrangements

Certificates

Generally

Incorrect, penalty

Keeping

Services

Commodities

Generally

Interaction with Terminal Markets Order

Second simplification directive

Services

Conditions

Deficiency in goods

Failure to pay VAT, best of judgment assessment

Generally

Duty point, meaning

Eligible goods

Changed into other goods

Generally

Meaning

Operation on

Eligible services

Entry and search of premises

Exemption

Generally

Fiscal or other warehousing regime, meaning

Fiscal warehouse, meaning

Fiscal warehousekeeper

Application

Approval

Breach of conditions, penalty

Cessation

Conditions, imposition

HMRC's power to take samples

Meaning

Notification of approval of application

Provisional authorisation

Withdrawal of approval

General provision

Generally

Goods being subject to a fiscal warehousing regime, meaning

Goods being subject to a warehousing regime, meaning

His fiscal warehouse, meaning

His fiscal warehousing regime, meaning

Incorrect certificates, penalty

Invoices relating to supply of services

Last acquisition/supply of goods before removal disregarded for registration purposes

Law

Material time, meaning

Missing goods

Failure to pay VAT, best of judgment assessment

Generally

Missing or deficient goods

Payment of VAT, person liable

Penalties

Generally

Joint and several liability for warehousekeeper

Premises having fiscal warehouse status

Cessation

Withdrawal

Record

Features/requirements

Generally

Records

Registration

Disregarded supplies

Generally

Regulations

Generally

Meaning

Relevant fiscal warehouse, meaning

Relevant fiscal warehousekeeper, meaning

Relevant fiscal warehousing regime, meaning

Relief

Generally

Outside scope of VAT

Retail transactions unrelieved

VAT due when goods no longer covered by regime

Removal of goods

Accountability

Failure to pay VAT, best of judgment assessment

Generally

Payment of VAT

Removal of goods from a warehousing regime, meaning

Returns and payment of VAT

Zero-rating

Samples, HMRC's power to take

Samples, power to take

Section, meaning

Services

Certificates

Generally

Invoices

Returns and payment of VAT

Stock control

Supply, meaning

Transactions treated as supply of goods and not supply of services

Transfer of authorisation

Transfers in the UK

Transfers overseas

Warehouse, meaning

Warehousing regulations, meaning

Zero-rated services