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

HM Customs and Excise: Memoranda on turnover taxes

Catalogue reference: CUST 151

What's it about?

CUST 151

This series consists of high level memoranda on indirect taxation, in particular concerning sales and turnover taxes and VAT.

Full description and record details

Reference

CUST 151

Title
HM Customs and Excise: Memoranda on turnover taxes
Date

1918-1967

Description

This series consists of high level memoranda on indirect taxation, in particular concerning sales and turnover taxes and VAT.

Related material

References to turnover tax, deposit tax and receipts tax can be found in CUST 118/74

Held by
The National Archives, Kew
Legal status

Public Record(s)

Language

English

Creator(s)
  • Board of Customs and Excise, 1909-2005
  • Board of Customs and Excise, Intelligence Branch, 1909-1909
  • Board of Customs and Excise, Secretaries' Office, 1909-1909
  • Board of Inland Revenue, 1849-2005
  • Treasury, 1667-1667
Physical description

11 files and volumes

Access conditions

Open

Immediate source of acquisition

2005-2012 Board of Customs and Excise

Subjects
Topics
Taxation
Accruals

No further accruals are expected

Selection and destruction information

Common taxation theme from a variety of sources reflecting how the state would interact with the community. Shows policy and administrative processes, meeting the PRO's acquisition policy section 2.2.1.2.

Administrative / biographical background

HM Customs and Excise was formed by the merger of the Board of Customs and the Inland Revenue Board of Excise in 1909. The Secretaries' Office was the administrative and executive organisation through which the Board of Customs and Excise discharged its functions. The Intelligence Branch provided the Board of Customs and Excise with tax yield forecasts and scoped new forms of indirect taxation.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C15707/

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 151

HM Customs and Excise: Memoranda on turnover taxes

You may be interested in