IPR - guide to completing the forms

By Tolley
VAT_tax_img3

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • IPR - guide to completing the forms
  • C88 - transfers of goods between IPR authorisation holders
  • C88 - goods are diverted into free circulation
  • INF 1
  • INF 5
  • Form INF 7
  • Form INF 9 - Triangulation

Please note that the procedure outlined below ceased to be applicable when the Union Customs Code was introduced on the 1 May 2016. Please see the Union Customs Code - Customs Special Procedures - authorisation and other guidance notes in the Union Customs Code subtopic for more information on the current rules.

HMRC Notice 221 (LNB News 16/10/2007 74)

This guidance note provides information that could assist with the completion of the following forms using information extracted from HMRC Notice 221 (LNB News 16/10/2007 74):

  • C88 (SAD) that will be completed when goods move between IPR authorisation holders
  • C88 (SAD) when goods move into free circulation
  • INF 5
  • INF 7
C88 - transfers of goods between IPR authorisation holders

The information below only deals with completing the boxes with information that specifically relates to transferring goods between IPR holders (the rest of the boxes on the form need to be completed in the normal way):

BoxInformation
2Consignor / exporter - provide the name and address of the first IPR holder together with the name and address of their supervising office and their IPR authorisation number prefixed with 'GB'
3

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