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HMRC internal manual

VAT Traders’ Records Manual

VATREC1020 - Introduction: The Role of the VAT Infrastructure and Soft Drinks Industry Levy Policy team

VAT Infrastructure and Soft Drinks Industry Levy Policy team is responsible for VAT Traders' Records policy. If you are seeking policy advice on a particular case that is not covered by this guidance or contained in VAT Notice 700/21, you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.