SPE01000 - Introduction: contents
This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk {#} to let us know. Please check the other guidance available on GOV.UK from HMRC.
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SPE01010Scope of manual
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SPE01020Release of information – Freedom of Information Act
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SPE01030Aims and objectives of Special Procedures
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SPE01040Laws, regulations and GDPR
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SPE01050Legal framework of special procedures
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SPE01070Liability to import VAT, excise duties and additional charges
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SPE01080Prohibitions and restrictions
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SPE01090Notices and associated guidance manuals