Board of Customs and Excise: Administration Directorate: Value Added Tax Planning...

CUST 125

1964-1989

Records relating to planning for the implementation of Value Added Tax (VAT) in the UK. Includes studies and reviews into the transfer of current taxation arrangements to VAT and tax liabilities, and the development of directives to conform with EEC regulations.

Public Record(s)

English

• Board of Customs and Excise, Administration Divisions, 1986-1995
• Board of Customs and Excise, Departmental Planning Unit, 1969-1973
• Board of Customs and Excise, VAT Administration Directorate, 1978-1985
• Board of Customs and Excise, VAT Machinery and Control Directorate I, 1973-1974
• Board of Customs and Excise, VAT Machinery and Control Directorate II, 1974-1975
• Board of Customs and Excise, VATLiability Directorate, 1973-1977

48 file(s)

Open

From 2009 HM Revenue and Customs

Topics

Europe and Russia

File series began in 1969

Series is accruing.

Upon the introduction of the VAT in 1973, responsibility for the overall administration of the new tax lay with the Internal Taxation Group of HM Customs and Excise. Directorates which had responsibility for VAT included: Revenue DutiesValue Added Tax LiabilityVAT Machinery and Control IVAT Machinery and Control IIAccountant and Comptroller General's Office (Division G)

The Departmental Planning Unit was responsible for VAT planning prior to 1973 and the development of VAT directives, including those relating to EC harmonisation.

In 1977, the Liability directorate and the Machinery and Control directorates were reformed into the VAT Administration Directorate. In 1985 the directorate was reclassified as a Division within the Internal Taxation Group.