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In Taxation, 13 September 2001 at page 599 a summary of a letter from a local VAT office was published stating that letters from agents would no longer be accepted by Customs for any changes in VAT registration details, including a request to change the date of VAT quarter-ends. It has now been confirmed that this VAT office was taking an approach which was more harsh than Customs' official policy.
In Taxation, 13 September 2001 at page 599 a summary of a letter from a local VAT office was published stating that letters from agents would no longer be accepted by Customs for any changes in VAT registration details, including a request to change the date of VAT quarter-ends. It has now been confirmed that this VAT office was taking an approach which was more harsh than Customs' official policy. Customs have now confirmed that they do not normally seek confirmation from the trader where minor changes to the VAT register are requested, for example a change of VAT accounting quarter. It remains the case that more substantial changes such as name, address, or bank details need confirmation from the trader itself.
Tied oils scheme
Customs are currently consulting on changes to the system for obtaining duty relief on mineral oils used for industrial purposes. Mineral oil used other than as motor fuel, additive or extender to motor fuel or heating fuel may be relieved of excise duty. Customs interpretation of the rules regarding this relief are contained within Notice 184A: Mineral (Hydrocarbon) Oil Put To Certain Uses: Excise Duty Relief.
The main change will be to the approvals system. Under the new scheme, all users and distributors of tied oils will have to be approved by Customs, including all traders who are currently operating under the class approval scheme (details of which can be found at section 3 of Notice 184A). Changes are also proposed to the limits for rendering returns, increasing the responsibilities of suppliers to check the validity of their customers. Customs may also request financial guarantees from businesses dealing in certain oils or who are new to the scheme.
It is hoped to implement with effect from 1 April 2002. A trade consultation paper has been issued which contains more details of the proposed changes, and this is available from: Ruth Ryan, Environmental Taxes (Oils), 3rd Floor West, Ralli Quays, Salford M60 9EA, tel: 0161 827 0910 or John Robson, Newcastle Mineral Oils Reliefs Centre, Dobson House, Regent Centre, Newcastle NE3 3PF, tel: 0191 201 1741/1745. Alternatively, it is on Customs' website: www.hmce.gov.uk.
(Source: Customs Business Brief 13/01 dated 20 September 2001.)
