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