Page 29 - Excise Management Act News Today : Breaking News, Live Updates & Top Stories | Vimarsana

HCOTEG30250 - Relevant Law: Scope of guidance You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. This section provides a short précis of relevant sections of the law which applies to oils, where this might not otherwise be apparent. This is important to bear in mind, as much of the legislation regarding oils is contained in the Customs and Excise Management Act 1979 (CEMA) and is more specifically connected with warehousing. The aim of this section is to help Staff find out what is in excise law more quickl...

HCOTEG100250 - Exports: Scope of guidance You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. This section is intended to assist oils assurance teams and other officers responsible for ‘Motor and Heating Fuel’ (Oil) warehouses and others involved in the export of oils. This section of the guidance covers oils exported to non-EU destinations or shipped as stores. The section on ‘Intra-EU Movements’ HCOTEG60000 covers products moved from Norhtern Ireland to EU Countries, except that where the oil is sh...

HCOTEG160000 - Value Added Tax: Scope of guidance You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. This section of the guidance covers Value Added Tax (VAT) and is intended to assist oils assurance officers with the control of VAT on ‘Motor and Heating Fuels’ in the various circumstances in which they are received or delivered. Law The basic UK Law governing VAT is the Value Added Tax Act, 1994. The VAT Regulations, 1995 also affect imported and warehoused goods. In addition most legal provisions relat...

Changes to Schedule 3 of CEMA 1979 for Seizure in situ Published 3 March 2021 © Crown copyright 2021 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is ava...

Risk assessment and offence action about the control of export and transhipment of goods that require licences issued by the Department for International Trade.