Skip to main content
Service phase: Beta

This is a new way to search our records, which we're still working on. Alternatively you can search our existing catalogue, Discovery.

Series

Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files

Catalogue reference: CUST 140

What's it about?

CUST 140

This series contains records of the Purchase Tax Division and VAT/Car Tax Division comprising car tax policy files and examples of casework.

Full description and record details

Reference

CUST 140

Title
Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files
Date

1949-1991

Description

This series contains records of the Purchase Tax Division and VAT/Car Tax Division comprising car tax policy files and examples of casework.

Held by
The National Archives, Kew
Former department reference

TCT file series

Legal status

Public Record(s)

Language

English

Creator(s)
  • Board of Customs and Excise, Purchase Tax Division, 1940-1973
  • Board of Customs and Excise, VAT/Car Tax Division, 1976-1992
Physical description

39 file(s)

Access conditions

Subject to 30 year closure unless otherwise stated

Immediate source of acquisition

Board of Customs and Excise

Subjects
Topics
Government finances
Taxation
Accumulation dates

File series ran from 1972 to 1994

Accruals

No future accruals expected

Selection and destruction information

Important policy files only have been selected together with four examples of casework files.

Administrative / biographical background

Car Tax was introduced in 1973 under the control of the Purchase Tax Division. Control was subsequently passed to VAT/ Car Tax Division. The tax was abolished in 1992.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C15492/

Catalogue hierarchy

Over 27 million records

This record is held at The National Archives, Kew

39,788 records

Within the department: CUST

Records of the Boards of Customs, Excise, and Customs and Excise, and HM Revenue...

You are currently looking at the series: CUST 140

Customs and Excise: VAT/Car Tax Division and predecessor: Car Tax Files

You may be interested in

Related records

Records that share similar topics with this record.