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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
3 September 2021 - See all updates

Summary

Guidance on the supplies of goods within a warehousing regime

Contents

  1. VWRHS0500
    Data Protection
  2. VWRHS1000
    Introduction
  3. VWRHS2000
    Supplies of goods within a warehousing regime
  4. VWRHS3000
    Treatment of services associated with goods held within warehouses
  5. VWRHS4000
    Fiscal warehouses
  6. VWRHS5200
    The VAT position when goods are removed from warehouse
  7. VWRHS5300
    Usual forms of handling
  8. VWRHS5400
    Goods eligible to be fiscally warehoused
  9. VWRHS5800
    Forms

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