V22.116A Records

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Part V22 Aggregates levy

From the date of registration HMRC requires that the following records, in addition to normal commercial documentation, are kept for six years¹.

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•�� aggregates levy account summarising the total amount of aggregates levy

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V2.137 Liability to VAT registration when business transferred as a going concern

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V21.128 Combined heat and power schemes

V16.904 Business travel agents

V4.186 Exemption—investment gold

V3.212 Goods used partly for non-business purposes

VAT 652 Voluntary disclosure of errors on VAT returns

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.159 Disclosure of VAT under/overdeclarations

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.318 Special procedure—inward processing

V2.110 Partnerships and deemed partnerships

V16.886 VAT—the VAT treatment of share registration services

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V22.116A Records

Part V22 Aggregates levy

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V2.137 Liability to VAT registration when business transferred as a going concern

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V21.128 Combined heat and power schemes

V16.904 Business travel agents

V4.186 Exemption—investment gold

V3.212 Goods used partly for non-business purposes

VAT 652 Voluntary disclosure of errors on VAT returns

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.159 Disclosure of VAT under/overdeclarations

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V2.127 VAT registration in the Isle of Man

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.318 Special procedure—inward processing

V2.110 Partnerships and deemed partnerships

V16.886 VAT—the VAT treatment of share registration services

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V22.116A Records

Part V22 Aggregates levy

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