Common calculation method for duty on alcoholic beverages
In my update of 10 December 2008, I advised you that HMRC intended to legislate for the common calculation method to remove any uncertainty that might be caused by misinterpreting the existing law. However, lawyers have now reflected further on this proposal and concluded that any new legislation would merely restate provisions that already exist in law and so would be superfluous and unnecessary.
Therefore, we will not now be introducing the common calculation method through regulations. The provisions in section 137(3) of the Customs and Excise Management Act 1979 allow HMRC to specify that the volume of alcohol must be calculated to a minimum of 4 decimal places.
We will update the relevant public notices in due course.
The implementation date for the common calculation method remains 1 June 2009.
Yours sincerely
Paul Manson
HM Revenue & Customs Policy Advisor
21 April 2009
Review of Excise Financial Securities
This consultation document seeks information and views on how the current excise financial security system is working and on proposed changes the Government is considering. HM Revenue & Customs are seeking comments on how the current system impacts on your business and what those impacts would be if we made any changes.
In 2005, the Government launched a strategy to tackle spirits fraud, estimated to cost the taxpayer around £250 million per annum. As well as providing additional HM Revenue & Customs (HMRC) staff to target spirits fraud, the strategy also introduced a number of legal changes, including mandatory duty stamps for spirits. In the period since 2005, HMRC have seized nearly 15 million litres of alcohol with a taxable value of over £33 million and issued demands for more than £175 million of evaded duty.
This consultation document seeks information and views on how the current excise financial security system is working and on proposed changes the Government is considering. HM Revenue & Customs are seeking comments on how the current system impacts on your business and what those impacts would be if we made any changes.
Customs Information Paper (08) 24 and Customs Information Paper (08) 61 provided background information on the EORI scheme. The purpose of this paper is to provide a further update on the proposed implementation of EORI in the UK.
You should read this if you are a customs warehousekeeper, depositor in a customs warehouse or an Agent and you send paper C88’s to HMRC for processing for removal of goods from the customs warehousing procedure to free circulation
What it is about:
The office to which paper C88’s are sent for processing has changed.
When effective:
Immediately
Extant until / Expires:
Further notice
HM Revenue & Customs - Tribunal Reform
As part of a wider programme of tribunal reform led by the Ministry of Justice, the Tribunals, Courts and Enforcement Act 2007 (TCEA) created a new tribunal system to replace some 70 tribunals across government. TCEA put in place a framework for a new two-tier tribunal system with specialist Chambers handling particular types of appeal.
All involved in International Trade who may want to Request a Formal Departmental Review (FDR0 or appeal against a decision issued by HM Revenue & Customs.
