SPE15365 - Temporary removals: contents
Note: This manual is under review following Brexit and is likely to be withdrawn.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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SPE15370Overview
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SPE15375Application for authorisation
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SPE15380Failure to obtain authorisation
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SPE15385Circumstances where temporary removal should be refused
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SPE15390Period of removal
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SPE15395Failure to return the goods within the approved time limit
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SPE15400Usual Forms of Handling (UFH) while goods temporarily removed
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SPE15405Requirements on return of the goods
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SPE15410Retail sales under temporary removal
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SPE15415Goods for display at fairs/galleries/exhibitions in the UK
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SPE15420Viewing/display of goods on retail premises and galleries
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SPE15425Temporary removal to private residences
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SPE15430Temporary removal for auction
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SPE15440Refusal of an application for temporary removal