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When to use

Use this pattern to design an excise, Soft Drinks Industry Levy or VAT notice that includes force of law. For examples, check:

Find out how to format text that has force of law.

How to design using this pattern

What not to include

Do not include:

  • what’s changed as the ‘public change note’ will show this, and on existing notices, remove what’s changed and re-number the paragraphs
  • a glossary as terminology should be explained throughout the document at the right place for a user
  • ‘Details’ or ‘Foreword’, for example, ‘This notice cancels and replaces Notice 726 (August 2003). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.’
  • ‘Help and advice’, for example, ‘Contact us if you need general advice or more copies of notices. If you would like to speak to someone in Welsh, please phone 0300 200 3705 between 8am to 6pm, Monday to Friday.’
  • ‘Other notices on this or related subjects’

Document type

Detailed guide

Soft Drinks Industry Levy


The title should be ‘[Description] (notice [number])’.

Excise and VAT only


For Excise Notices, the title should be ‘[Description] (Excise Notice [number])’.

For VAT Notices, the title should be‘[Description] (VAT Notice [number])’.


  1. Enter the contents of the notice. Do not include numbers in section headings.
  2. Add the following text to the end of the guide.
## Your rights and obligations

Read the [HMRC Charter]( to find out what you can expect from us and what we expect from you.

## Help us improve this notice

If you have any feedback about this notice, email: <contact for business area>.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice or have another question contact the [add link to relevant contact page].

## Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out [how to complain to HMRC](

## How HMRC uses your information

Find out [how HMRC uses the information]( we hold about you.

Collection pages

For excise, add the URL of any new page to the relevant collection:

For VAT, add the URL of any new page to the both the alphabetical and numerical collection page:

Do not create a public change note.