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Posted Wed, 07 Apr 2021 16:16:51 GMT by LZ
Is HMRC working on a guidance to traders similar to Notice 3001 and Notice 221?
Posted Wed, 14 Apr 2021 14:22:33 GMT by HM Government Admin1
Thank you for your post. The notices referenced have been replaced with a series of guides covering each of the process involved in a Special Procedure as part of the guidance transformation project. The guides are available through the following links: https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods
Posted Wed, 14 Apr 2021 14:53:21 GMT by LZ
Thank you for the reply HM Government Admin1. I am aware of those guides, however some practical aspects have not been covered, i.e. how the IP EX/IM would work where the exporter and the importer are not the same trader given the INF5 forms no longer exist? More detailed guidance similar to the old Notice 221 would be appreciated.
Posted Tue, 04 May 2021 09:26:45 GMT by HM Government Admin1
Thank you for your post. HMRC provided guidance has been undergoing a transformation project. The content of notices such as the PN3001 and PN 221 are now covered by a series of guides. There is no intention of re-instating the two notices you refer to. Special Procedures guides can be accessed through the links provided below: https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use & https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods 2). The transfer of goods in a triangular prior export equivalence transaction should be (as it always has been) under a TORO. Instead of using an INF5 document to facilitate the TORO, as part of the TORO authorisation process the authorisation should detail the information that will be included in the commercial records and any commercial document used. This would need to include at least the level of information that was previously included in an INF5 document.

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