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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

39,787 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

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