VEXP10600 - Introduction: Roles and responsibilities

VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT and excise matters. For example

  • requests for copies of public notices
  • routine enquiries concerning the VAT treatment of goods intended for export from the EU or removal to another member State.

Contact details for VAT: general enquiries are available on the following link http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries

VAT, Exports and Removals Unit of Expertise (UoE)

The VAT, Export And Removals UoE has operational expertise in customs, excise and VAT elements of the export and removal of goods.

The UoE

  • provides a helpdesk for departmental colleagues with technical queries - a separate helpdesk deals with queries from departmental colleagues and the trade on National Export System (NES) issues
  • provides a link between VAT assurance staff and the policy team
  • supports the policy team by providing advice and contributing to policy issues
  • contributes to training matters
  • represents the department at trade meetings and events.

Business the UoE deals with queries by email. If your query is in connection to an audit, please complete the email enquiry form available from the UoE intranet page and submit along with any further relevant documents. You can also refer to the Frequently Asked Questions section on the UoE website.

VAT policy team

The VAT Fraud, Deductions & Imports policy team is responsible for the VAT aspects of the export of goods from the UK and the conditions for zero rating a supply of goods from Northern Ireland to a VAT registered business in an EU member State.

The team is the administrator and policy maker for the VAT aspects of exports and the zero rating of NI-EU supplies.

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information. All requests for advice must be first referred to the UoE who will advise if the question needs to be forwarded.

Policy teams do not deal directly with the public and the public should not be referred to them.