SGSELSG2010 - Background to Control: Purpose

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

Controls exist for the following reasons:

  • the UK’s non-proliferation policy;
  • the collective security of the UK and its allies in NATO;
  • national security;
  • foreign policy requirements;
  • international treaty obligations and commitments;
  • concerns about terrorism or internal repression;
  • UN sanctions.
  • EU Regulatory Requirements