– see also EU sales list (ESL)

Acquisitions

Agents

Application

Branches

Businesses registered in Isle of Man

Committee procedure

Common framework

Community goods, meaning

Country codes

Data sources

Distance selling

Divisions of a company

Error correction

Excluded movements

Exemption threshold

False returns: fine, etc.

Filing

Flowcharts

Goods entering the UK

Goods leaving the UK

Forms C1500 and C1501

Generally

Goods in simple circulation between member states

Goods, meaning

Groups of companies

HMRC's approach to penalties

Holding copies on VAT file

Information collected

Information to be declared

Intrastat, meaning

Low-value consignment threshold

Member state of arrival, meaning

Member state of dispatch, meaning

National authorities, meaning

Offences and penalties

Access to recorded information

Appropriate judicial authority, meaning

Evidence

Generally

Penalties

Defence to fine

Failure to furnish declaration or information

False returns, fine

Generally

HMRC's approach

Provision of information

Arrivals and dispatches

Responsible parties

Quality

Records required

Records, duty to keep and retain

Reference period

Register

Scope

Simplified information

Specific goods or movements

Administration of rules

Meaning

Statistical confidentiality

Statistical territory

Submission

Deadline

Responsibility

Summary of requirements

Supplementary declarations

Time of recording movement of goods

Traders affected by

Transfer of business as going concern

Transmission of data to Commission

Website