The Value Added Tax Regulations 1995

Regulation 5(1)

F1 SCHEDULE 1 U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 1 omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 27

Regulation 145F

[F2 SCHEDULE 1A U.K.

Textual Amendments

F2 Sch. 1A inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 16, Sch. 2

The fiscal warehousing record which is referred to in paragraph (3) of regulation 145F shall have the features and comply with the requirements set out below.

1.   Goods in and out of a fiscal warehouse and its regime U.K.

(a) It shall accurately identify any eligible goods which enter or exit the fiscal warehouse, their nature and quantity, and the time and date when they so enter or exit.

(b) It shall accurately identify any goods which are not eligible goods and which enter or exit the fiscal warehouse for storage (other than goods which enter for purposes wholly incidental to such storage), their nature and quantity, and time and date when they so enter or exit.

(c) It shall accurately identify all eligible goods which are allocated to or removed from the fiscal warehousing regime associated with the relevant fiscal warehousekeeper, the time and date when the allocation or removal takes place, and the location of the eligible goods while they are allocated to the relevant regime.

(d) It shall accurately identify as “transferred goods” all eligible goods which are transferred directly from the fiscal warehousing regime to another fiscal warehousing regime, the time and date when the transfer starts, and the address of the fiscal warehouse to which the goods in question are transferred.

F3 (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) It shall accurately identify as “transferred goods (by reason of export)” all eligible goods which are directly exported from the fiscal warehousing regime to a place outside [F4 Great Britain] under regulation 145H(2)(c), the date and time when the movement of the goods which is directly associated with the export starts, and the address of the place outside [F4 Great Britain] to which the goods in question are consigned.

Textual Amendments

F3 Sch. 1A para. 1(e) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(a)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F4 Words in Sch. 1A para. 1(f) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(a)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

2.   Specified services performed in a fiscal warehouse U.K.

It shall accurately identify the nature of any services which are performed on or in relation to eligible goods while those goods are allocated to the relevant fiscal warehousing regime, the date when the services are performed, the particular eligible goods on or in relation to which they are performed, and the name, address and registration number (if any) of the supplier of those services.

3.   Documents relating to transfers and specified services U.K.

(a) It shall include the written undertaking from the other fiscal warehousekeeper relating to a transfer made within the United Kingdom referred to in regulation 145G(2), the certificate from the other fiscal warehousekeeper confirming a transfer made within the United Kingdom referred to in regulation 145G(3)(c), and it shall relate them to the relevant transfer.

(b) It shall include the copy of the certificate relating to a transfer received by the relevant fiscal warehousekeeper from another fiscal warehousing regime within the United Kingdom referred to in regulation 145G(3)(d) and it shall relate that copy to the relevant allocation to his relevant fiscal warehousing regime.

F5 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) It shall include the document relating to the completion of an export to a place outside [F6 Great Britain] referred to in regulation 145H(4)(c) and it shall relate that document to the export in question.

Textual Amendments

F5 Sch. 1A para. 3(c) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F6 Words in Sch. 1A para. 3(d) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

4.   Procedures where transfers are not completed U.K.

(a) It shall be adjusted to show a removal (and not a transfer) where the certificate of transfer within the United Kingdom referred to in regulation 145G(3)(c) is not received in time from the other fiscal warehousekeeper.

(b) It shall be adjusted to show a removal (and not a transfer) where the document referred to in [F7 regulation] 145H(4)(c) concerning goods which have been transferred to corresponding arrangements in [F8 Great Britain], or which have been exported to a place outside [F9 Great Britain], is not received in time.

(c) It shall evidence any notification made under regulation 145H(3)(c) to the person on whose instructions the goods were allowed to leave the fiscal warehouse.

Textual Amendments

F7 Word in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F8 Words in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F9 Words in Sch. 1A para. 4(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 90(c)(iii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

5.   Removals from a fiscal warehousing regime U.K.

(a) It shall identify the name and address of any person who at any time removes or causes the removal of any goods from the fiscal warehousing regime and that person’s registration number if he is registered under the Act.

(b) It shall include a copy of the removal document issued by the Commissioners under regulation 145J(1) and shall relate it to the relevant removal.

6.   Miscellaneous U.K.

(a) It shall incorporate any modifications to the features or requirements set out in paragraphs 1 to 5 above which the Commissioners may require in respect of the relevant fiscal warehousekeeper.

(b) A fiscal warehousekeeper may, with the prior agreement of the Commissioners, maintain a fiscal warehousing record in which any of the features or requirements set out in paragraphs 1 to 5 above are relaxed or dispensed with.]

Regulation 3(1)

SCHEDULE 2 U.K. REVOCATIONS

Commencement Information

I1 Sch. 2 in force at 20.10.1995, see reg. 1

Statutory instrument number	Title of Regulations
SI 1972/1148	The Value Added Tax (Supplies by Retailers) Regulations 1972
SI 1973/293	The Value Added Tax (Trading Stamps) Regulations 1973
SI 1975/274	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975
SI 1979/224	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979
SI 1980/1537	The Value Added Tax (Repayment to Community Traders) Regulations 1980
SI 1985/886	The Value Added Tax (General) Regulations 1985
SI 1985/1650	The Value Added Tax (General) (Amendment) Regulations 1985
SI 1986/71	The Value Added Tax (General) (Amendment) Regulations 1986
SI 1986/305	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986
SI 1986/335	The Value Added Tax (Bad Debt Relief) Regulations 1986
SI 1987/150	The Value Added Tax (General) (Amendment) Regulations 1987
SI 1987/510	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987
SI 1987/1427	The Value Added Tax (Cash Accounting) Regulations 1987
SI 1987/1712	The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987
SI 1987/1916	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987
SI 1987/2015	The Value Added Tax (Repayments to Third Country Traders) Regulations 1987
SI 1988/886	The Value Added Tax (Annual Accounting) Regulations 1988
SI 1988/1343	The Value Added Tax (Repayment Supplement) Regulations 1988
SI 1988/2083	The Value Added Tax (General) (Amendment) Regulations 1988
SI 1988/2108	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988
SI 1988/2217	The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988
SI 1989/1132	The Value Added Tax (General) (Amendment) Regulations 1989
SI 1989/1302	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989
SI 1989/2248	The Value Added Tax (Accounting and Records) Regulations 1989
SI 1989/2255	The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989
SI 1989/2256	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989
SI 1989/2259	The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989
SI 1989/2355	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1989
SI 1990/420	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990
SI 1990/1943	The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990
SI 1991/371	The Value Added Tax (Refunds for Bad Debts) Regulations 1991
SI 1991/691	The Value Added Tax (General) (Amendment) Regulations 1991
SI 1991/1332	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991
SI 1991/1532	The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991
SI 1992/644	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992
SI 1992/645	The Value Added Tax (General) (Amendment) Regulations 1992
SI 1992/1844	The Value Added Tax (Payments on Account) (No. 2) Regulations 1992
SI 1992/3096	The Value Added Tax (EC Sales Statements) Regulations 1992
SI 1992/3097	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992
SI 1992/3099	The Value Added Tax (Valuation of Acquisitions) Regulations 1992
SI 1992/3100	The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992
SI 1992/3101	The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992
SI 1992/3102	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992
SI 1992/3103	The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
SI 1993/119	The Value Added Tax (General) (Amendment) Regulations 1993
SI 1993/761	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993
SI 1993/762	The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993
SI 1993/764	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993
SI 1993/856	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1993
SI 1993/1222	The Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993
SI 1993/1223	The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993
SI 1993/1224	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993
SI 1993/1639	The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993
SI 1993/1941	The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993
SI 1993/3027	The Value Added Tax (General) (Amendment) (No. 7) Regulations 1993
SI 1993/3028	The Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993
SI 1994/803	The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994
SI 1994/3015	The Value Added Tax (General) (Amendment) Regulations 1994
SI 1995/152	The Value Added Tax (General) (Amendment) Regulations 1995
SI 1995/913	The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995
SI 1995/1069	The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995
SI 1995/1280	The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995

TABLE OF DERIVATIONS (This table is not part of the Regulations)

Notes: U.K.

1.  This Table shows the derivation of the Regulations.

2.  The following abbreviations are used in the Table:

AA	=The Value Added Tax (Annual Accounting) Regulations 1988	(S.I. 1988/886)
AR	=The Value Added Tax (Accounting and Records) Regulations 1989	(S.I. 1989/2248)
BDR	=The Value Added Tax (Bad Debt Relief) Regulations 1986	(S.I. 1986/335)
CA	=The Value Added Tax (Cash Accounting) Regulations 1987	(S.I. 1987/1427)
CT	=The Value Added Tax (Repayment to Community Traders) Regulations 1980	(S.I. 1980/1537)
DIY	=The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989	(S.I. 1989/2259)
ECSS	=The Value Added Tax (EC Sales Statements) Regulations 1992	(S.I. 1992/3096)
FRF	=The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992	(S.I. 1992/3103)
POA	=The Value Added Tax (Payments on Account) (No. 2) Regulations 1992	(S.I. 1992/1844)
RBD	=The Value Added Tax (Refunds for Bad Debts) Regulations 1991	(S.I. 1991/371)
RGA	=The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992	(S.I. 1992/3101)
RNMT	=The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992	S.I. 1992/3100
RS	=The Value Added Tax (Repayment Supplement) Regulations 1988	(S.I. 1988/1343)
SR	=The Value Added Tax (Supplies by Retailers) Regulations 1972	(S.I. 1972/1148)
TC	=The Value Added Tax (Repayments to Third Country Traders) Regulations 1987	(S.I. 1987/2015)
TS	=The Value Added Tax (Trading Stamps) Regulations 1973	(S.I. 1973/293)
VA	=The Value Added Tax (Valuation of Acquisitions) Regulations 1992	(S.I. 1992/3099)
VATGR	=The Value Added Tax (General) Regulations 1985	(S.I. 1985/886)

Provision	Derivation
New Regulation	Regulations	Old Regulation
1	VATGR	1
2		2
3		3
4		67
5		4
6		4
7		9
8		10
9		11
10		10A
11		10B
12		10C
13		12
14		13
15		14
16		15
17		15A
18		15B
19		15C
20		16
21	ECSS	1
22		2
23		3
24	AR RGA	1 2
25	VATGR	58
26		58A
27		59
28		61
29		62
30		63
31	AR	2, 2A
32		4
33		4A
34		5
35	VATGR	64
36		64C
37	AR	6
38		7
39		8
40	VATGR	60
41		58ZA, 60A
42	RGA	3
43	—	NEW
44	POA	2
45		4
46		5
47		6
48		7
49	AA	2
50		3
51		4
52		5
53		6
54		7
55		8
56	CA	2
57		3
58		4
59		5
60		6
61		7
62		8
63		9
64		10
65		12
66	SR	1
67		2
68		3
69		4
70		5
71		6
72		7
73		10
74		8
75		9
76	TS	2
77		3
78		4
79		5
80		6
81	VAT GR	17
82		18
83		18A
84		18B
85		19
86		20
87		20A
88		21
89		22
90		23
91		24
92		25
93		26
94		27
95		28
96	VA	2(3)
97		2(1), (2)
98	VAT GR	9A
99		29
100		29A
101		30
102		31
103		32
104		32A
105		33
106		33A
107		34
108		35
109		36
110		36A
111		37
112		37A
113		37B
114		37C
115		37D
116		37E
117		38
118		39
119		39B
120		40
121		39A
122		41
123		42
124		45
125		46
126		48
127		49
128		50
129		51
130		52
131		54
132		56
133		57
134		57A
135		57B
136		57D(1)
137		57D(2)
138		57DA
139		57E
140		57F
141		57G
142		57H
143		57I
144		57J
145		57K, 57L
146	RNMT	1
147	VAT GR	64B
148		64A
149	RNMT	2
150		3
151		4
152		5
153		6
154		7
155	VAT GR	57C
156	BDR	2
157		4
158		5
159		6
160		7
161		8
162		9
163		10
164		11
165	RBD	2
166		3
167		4
168		5
169		6
170		7
171		8
172		9
173	CT	2
174		3
175		4
176		5
177		6
178		7
179		8
180		9
181		10
182		11
183		12
184		13
185	TC	2
186		3
187		4
188		5
189		6
190		7
191		8
192		9
193	—	NEW
194		10
195		11
196	—	NEW
197	—	NEW
198	RS	4
199		5
200	DIY	2
201		3
202	FRF	1
203		2
204		3
205		4
206		5
207		6
208		7
209		8
210		9
211		10
212	VATGR	65
213		66