Revenue and Customs Briefs

How to design using this pattern

Document type

Publication: policy paper (with an HTML attachment)

Publication

Title

The title should be ‘Revenue and Customs Brief [number] ([yyyy]): [description]’.

For example, ‘Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval’.

Summary

Begin with ‘This brief...’. Then read the document and summarise the paper’s content.

For example, ‘This brief explains HMRC’s policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods.’

Body

Begin with ‘This brief explains...’. Then read the document and summarise the paper’s content to create the body text.

For live examples, check the Revenue and Customs Briefs collection.

HMTL attachment

Title

Use the description that you’ve used in the title of the stub page.

For example, ‘VAT liability on goods supplied on approval.’

Body

Enter the contents of the brief.

Do not include numbers in section headings.

Collection page

Add the URL of any new page to the Revenue and Customs Briefs collection. Do not create a public change note.