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VAT Supplies in Warehouse and Fiscal Warehousing
Publication Date:
2022
Publisher:
Bloomsbury Professional
Copyright:
2022 Crown
VAT Supplies in Warehouse and Fiscal Warehousing
Guidance on the supplies of goods within a warehousing regime
Last update
: 30th June 2022
GO
Contents
Contents
Expand All
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Open Section
VWRHS1000: Introduction
VWRHS1010: Scope of this guidance
VWRHS1030: Types of warehouse
VWRHS1040: Law and regulations
VWRHS1050: Roles and responsibilities
Open Section
VWRHS2000: Supplies of goods within a warehousing regime
VWRHS2020: Supplies of goods within a warehousing regime: Supplies of imported goods within a warehousing regime
VWRHS2030: Supplies of goods within a warehousing regime: Disapplication of section 18(1) of VAT Act 1994
VWRHS2040: Supplies of goods within a warehousing regime: Supplies of goods within a tax warehouse
VWRHS2060: Supplies of goods within a warehousing regime: Accounting for removals from tax warehouses
VWRHS2070: Supplies of goods within a warehousing regime: Removals of goods from warehouse other than to home use
VWRHS2080: Supplies of goods within a warehousing regime: Deficiencies of warehoused goods
VWRHS2090: Supplies of goods within a warehousing regime: Treatment of acquisitions into tax warehouses
VWRHS2100: Joint and several liability
Open Section
VWRHS3000: Treatment of services associated with goods held within warehouses
VWRHS3010: Treatment of services associated with goods held within warehouses: Rate of VAT on services associated with goods in warehouse
VWRHS3020: Treatment of services associated with goods held within warehouses: Services eligible for zero-rating
VWRHS3030: Treatment of services associated with goods held within warehouses: How supplies of services may be relieved
VWRHS3035: Treatment of services associated with goods held within warehouses: Subsequent taxation of previously zero-rated services
VWRHS3040: Treatment of services associated with goods held within warehouses: Processes that change the nature of a product
VWRHS3045: Treatment of services associated with goods held within warehouses: Treatment of services that create new UK product
VWRHS3050: Treatment of services associated with goods held within warehouses: Average throughput time for accounting for previously zero-rated services
VWRHS3060: Treatment of services associated with goods held within warehouses: Special provisions for spirit manufacturers
VWRHS3070: Treatment of services associated with goods held within warehouses: Certificate required to secure zero-rating of services
Open Section
VWRHS4000: Fiscal warehouses
VWRHS4010: Fiscal warehouses: The aim of fiscal warehousing
VWRHS4020: Fiscal warehouses: Definition and approval of a fiscal warehouse
VWRHS4040: Fiscal warehouses: authorisation of fiscal warehousekeepers
VWRHS4050: Fiscal warehouses: Provisional authorisation
VWRHS4060: Fiscal warehouses: Authorisation criteria
VWRHS4070: Fiscal warehouses: Responsibilities of the warehousekeeper
VWRHS4090: Fiscal warehouses: Treatment of supplies of goods intended to be placed in the regime
VWRHS4100: Fiscal warehouses: Supplies of goods within the regime
VWRHS4110: Fiscal warehouses: Goods not supplied whilst warehoused
VWRHS4120: Fiscal warehouses: Supplies of services within the regime
VWRHS4130: Fiscal warehouses: Removals from a fiscal warehouse
VWRHS4140: Fiscal warehouses: Acquisition VAT
VWRHS4150: Fiscal warehouses: Accounting for tax on removals from the regime
VWRHS4160: Fiscal warehouses: Deficiencies of warehoused goods
VWRHS5200: The VAT position when goods are removed from warehouse
VWRHS5300: Usual forms of handling
VWRHS5400: Goods eligible to be fiscally warehoused
VWRHS5800: Forms
[18.97.9.169]
18.97.9.169