Fiscal warehousing (VAT Notice 702/8)

How to use the service

You must complete a letter of application as described in section 4 . You can get the address to send it to from the VAT helpline . Once we’re satisfied that you can fully comply with fiscal warehousing requirements we will send you a letter of authorisation, which will be conditional on your acceptance of any conditions we believe to be appropriate. The authorisation will be granted without a time limit, except in the case of provisional authorisations (see paragraph 2.9 ). Once you’re authorised, you may request a change of approval conditions well in advance, explaining the reason for the required change. In particular, you should notify HMRC of any new premises you intend to use for fiscal warehousing. If we agree to your request we will confirm it in writing. You should keep this confirmation together with your original letter of authorisation. We may also change the authorisation conditions ourselves, if we consider that a change in you circumstances merits this. We will of course notify you in advance of any authorisation changes we may consider appropriate, and you have an automatic right of appeal.