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:
- receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- Soft Drinks Industry Levy returns and records (notice 2)
- refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (VAT Notice 723A)
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’
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])’.
- Enter the contents of the notice. Do not include numbers in section headings.
- Add the following text to the end of the guide.
## Your rights and obligations Read the [HMRC Charter](https://www.gov.uk/government/publications/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](https://www.gov.uk/complain-about-hmrc). ## How HMRC uses your information Find out [how HMRC uses the information](https://www.gov.uk/government/organisations/hm-revenue-customs/about/personal-information-charter) we hold about you.
For excise, add the URL of any new page to the relevant collection:
- excise notices: alcohols
- excise notices: tobacco products
- excise notices: oils
- excise notices: storing and moving goods
- excise notices: gambling duties
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.