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HMRC internal manual

VAT Visiting Force Relief Manual

From:
HM Revenue & Customs
Published
30 August 2022
Updated:
20 October 2023 - See all updates

Summary

Guidance on the application of the visiting force relief for NATO forces and International NATO Military Headquarters hosted by the UK

Contents

  1. VFR01000
    Introduction
  2. VFR02000
    Importations and withdrawals from warehouse: contents
  3. VFR03000
    Purchases in the UK by visiting NATO forces and their personnel: contents
  4. VFR04000
    Exports and disposals in the UK
  5. VFR05000
    Hydrocarbon oils: contents
  6. VFR06000
    Motor vehicles: contents
  7. VFR07000
    Supplies of duty and VAT free alcoholic drinks and tobacco products to visiting NATO forces and their personnel: contents
  8. VFR08000
    US forces additional procedures: contents
  9. VFR09000
    Criminal jurisdiction under the Visiting Forces Act 1952 and action in offence cases: contents
  10. VFR10000
    NATO: contents
  11. VFR11000
    Procedure tables: contents
  12. VFR12000
    Appendices: contents
  13. VFR13000
    Glossary

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