Part V8 HMRC Notices | Commentary

700/6 Rulings

Part V8 HMRC Notices | Commentary

700/6
Rulings

April 2008

This notice cancels and replaces Notice 700/06 (August 2003).

1 VAT rulings

1.1 Introduction

1.2 What is this notice about?

This Notice explains—

  1.  

    —     how to obtain a VAT ruling from HM Revenue & Customs and what information you need to give us (see section 2) it is not about our general advice service

  2.  

    —     when you can rely on that ruling – see section 3.

This is a new notice. It gives additional guidance about the information that we need to give a ruling that is binding on us, which did not appear in Notice 700/51/95 “VAT Enquiries Guide” (Part V8).

It is not about the general advice service we provide. It tells you what you need to do to obtain a binding written ruling from us in relation to a particular transaction, on which you can rely.

HM Revenue & Customs have a duty of confidentiality towards taxpayers, and you can be sure that confidential matters will remain confidential.

Main narrative treatment—V1.274.

1.3 What is the best way to get advice?

We recognise the importance for taxpayers and their advisers of being able to acquire timely and accurate advice and rulings in respect of VAT.

Most enquiries can be dealt with by phoning our advice service. But for your own protection, you should put any major issues and more detailed questions in writing.

Our advice service can tell you where you should write to.

Main narrative treatment—V1.274.

2 Obtaining a VAT ruling from Customs

2.1 What can I get a VAT ruling on?

Subject to paragraph 2.5 below, you can write to

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