Updated HMRC notices

The following updated notices have been issued: 


Trade imports by post: how to complete customs documents provides guidance for postal importers of trade consignments for which a declaration on a Single Administrative Document is required. The notice replaces the December 2011 edition of the notice.  


VAT reverse charge on specified goods and services provides guidance on the reverse charge procedure and states the goods (mobile phones and computer chips) and service (emissions allowance) to which the anti-fraud measure applies.  The notice contains details of the application of the reverse charge procedure to emissions allowances and replaces the June 2008 edition of the notice.   

Notice 800

Common Agricultural Policy export procedures provides an overview of the Common Agricultural Policy and details of the procedures for exporting goods, the refunds and duties that may apply, licensing and advanced fixing certificates and replaces the March 2012 edition of the notice. 



Wine Production explains the laws and regulations covering production, storage and accounting for duty. The notice provide new guidance on the classification of alcohol where fermented and distilled alcohols are mixed and has been amended in Section 9 ‘Alcoholic Strength’. It replaces the August 2012 edition of the notice.


Insolvency explains HMRC’s treatment of insolvent businesses and procedures which it asks insolvency practitioners to follow and replaces the October 2012 edition of the notice.