Commentary

BB/16A/03 How Customs & Excise will announce changes using Business Briefs

Part V16 Forms and other HMRC material

BB/16A/03 How Customs & Excise will announce changes using Business Briefs

BB/16A/03 How Customs & Excise will announce changes using Business Briefs

Business Brief, Issue 16. 19 August 2003

Purpose

The main purpose of Business Briefs is to announce policy changes resulting from legislation, litigation or internal policy reviews. Business Briefs are also used to announce the start of some consultation exercises. However, published and online guidance and Public Notices continue to be the primary means for explaining Customs' policies and interpretation of the law.

Issuing of Business Briefs

Business Briefs will normally be issued when—

  1.  

    —     new legislation is introduced. Legislation announced in the Budget, however, will generally be covered by Budget Notices;

  2.  

    —     with the exception of minor amendments, whenever there is a change in Customs & Excise policy. On occasion, where changes only affect a small number of people in a particular trade sector, we

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