JCCC Customs Newsletter 34 Issues in the Customs and International Trade area February 2012 Edition Contents 1: The Customs Newsletter. 2: Reports from EU/ International Meetings 2.1 Customs Code Committee, Tariff & Statistical Nomenclature Section – Statistics Sector: 2.2 Customs Code Committee - Tariff & Statistical Nomenclature Section Tariff Classification 3: Mechanical and Miscellaneous Sector – 73rd Meeting (30 November ) Mechanical and Miscellaneous Sector – 75th Meeting (16th December) Reports on Projects/ Customs matters 3.1 Importing Gifts 3.2 Charity Goods Relief 3.3 Modernised Custom Code Recast 3.4 Business Process Models (BPM) 4: Changes in Customs 4.1 Alterations to Customs Notices 4.2 Anti Dumping Duty Measures 4.3 List of Customs Information Papers (CIPS) 5: What is it? Customs Information Papers Distribution List 6: Hints on Approved Exporter Status 7: Did you know? To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -1- 1: The Customs Newsletter. Welcome to Issue 34 of the Customs Newsletter covering November 2011 to January 2012. The aim of this newsletter is to better inform importers and exporters of changes in the procedures for movement of goods across borders. 2: Reports from EU/ International meetings 2.1 Customs Code Committee, Tariff & Statistical Nomenclature Section – Statistics Sector: The high level 2012 changes to the Combined Nomenclature (CN) – accommodating the 5 yearly changes to the Harmonised System*, upon which the CN is based – have been implemented, with traders now required to use the new codes where changed (www.uktradeinfo.com ** Codes & Guides, Goods Classification Systems, provides full details). * Although HS 2012 changes have just taken place, planning for the HS 2017 ‘round’ now begins as the process for considering HS code changes is convoluted –owing partly to the high number of interested parties. The World Customs Organisation provides a useful information sheet on the procedure: World Customs Organization - Nomenclature - Amending the HS Additionally, for 2012-17, Eurostat is seeking a period of stability within the EU CN to, effectively, mirror the HS as much as possible – as the high number of 8-digit changes in recent years is considered burdensome by some providers of data – leaving expected changes to codes over this period to be minimal. ** This HMRC sponsored International Trade website is in the process of being overhauled, with a new site planned for March 2012. For any further information on these issues, please Email the contact below. Contact: Ian.Belfield@hmrc.gsi.gov.uk To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -2- 2.2 Customs Code Committee - Tariff & Statistical Nomenclature Section - Tariff Classification Mechanical/Miscellaneous Sector - 73rd Meeting (30th November 2011). Summary Two Regulations were finalised at this meeting. No Statements were adopted at the meeting. Of the other topics discussed, the UK has particular interest in Ornamental Screws and Telecommunication Cables. Topics for Voting Regulations The following Regulations were adopted. LED Modules and Video walls; An LED Wall used in sport and entertainment events etc. The product is capable of displaying video images from various sources. Classification as a Monitor in subheading 8528 59 80. Shower panels; A shower panel which includes hydromassage nozzles, designed for mounting in bathroom shower cabins. Classification as massage apparatus in subheading 9019 10 90. Commission Regulation 74/2012 was published in the Official Journal on 31 January 2012 (L27). Topics for Discussion Ornamental Screws; The classification of ornamental screws and whether they are classified in subheading 7318 12 90 as other wood screws or as self-tapping screws of subheading 7318 14 10. The UK is of the view that as the screw does not have a bifurcated tip to drill its own pilot hole, it is not a self drilling screw, so does not fall into the self tapping category. Is designed for use with wood rather than with metal. The discussions are ongoing. Telecommunication Cables; A proposal to clarify the scope of subheadings within heading 8544 covering cables “of a kind used for telecommunications”. The current view of a majority of the Committee is that cables used in telecommunication networks are considered to be “of a kind used for telecommunications”. A draft CN Explanatory Note will be subject to a vote at a future meeting. The intention was to include the classification of dual use cables. These products will not now be included; the Commission has recommended that a member state provides a new submission on these goods if they consider it appropriate. To find out what you can expect from us and what we expect from you go to -3www.hmrc.gov.uk/charter and have a look at Your Charter The Agenda of the next meeting on 16/17 February 2012 has been published; telecommunication cables are not on the agenda. Mechanical/Miscellaneous Sector - 75th Meeting (16th December 2011). One Additional Note and six Regulations were finalised at this meeting. Of the other topics discussed, the UK has particular interest in Video Monitors. Topics for Voting Draft Additional Note and Regulations relating to issues covered in the World Trade Organisation (WTO) Disputes Panel Ruling Following implementation of the findings of the WTO Disputes Panel from 1 July 2011, there remained some areas of uncertainty concerning the precise coverage of the new codes, and the Commission undertook to provide guidance by the end of 2011. Set-top Boxes (STBs) The Commission presented a draft Additional Note to Chapter 85 for consideration by the Committee at the meeting. A member state had submitted a number of products for consideration by the Committee, and as a consequence, three draft Regulation texts were presented for consideration. The draft Additional Note 3 to Chapter 85, which clarifies the scope of subheadings 8528 71 15 and 8528 71 91 was adopted; "3. For the purposes of subheadings 8528 71 15 and 8528 71 91 only, the term “modem” covers devices or equipment that modulate and demodulate incoming and outgoing signals, such as V.90- modems or cable modems, and other devices that utilise akin technologies for gaining access to the Internet, such as WLAN, ISDN and Ethernet. The extent of access to the Internet may be limited by the service provider. Apparatus of these subheadings must enable a two-way communication process or a two-way flow of information for the purposes of providing an interactive information exchange." The three draft Regulations were all adopted; 1) An STB which includes a modem for gaining access to the Internet and having a function of interactive information exchange. The product is capable of receiving and decoding audio/video files from external media such as a hard disk or a USB memory. The product is only capable of recording content received from the service provider. Classification in subheading 8528 71 15; GIR 1 and 6, Note 3 to Section XVI; the product has a principal function of television reception, and is classified as an STB which has a communication function. To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -4- The UK voted in favour of this proposal. 2) An STB which includes an Ethernet Port for gaining access to the Internet and having a function of interactive information exchange. The product has a slot for a hard disk. The product is capable of reproducing audio/video files from external media such as a hard disk or a USB memory, and can receive and decode digital TV signals i.e. free channels, and programmes from the service provider. Classification in subheading 8528 71 15; GIR 1, 3© and 6. The product functions equally as a video recorder/reproducer (8521) and a TV receiver (8528). The UK abstained on this proposal, as while we agreed with the classification proposed, we considered that the principal function of the product was given by the TV reception function, specifically as an STB which has a communication function. Classification in accordance with Note 3 to Section XVI. 3) An STB which includes an Ethernet Port for gaining access to the Internet and having a function of interactive information exchange. The product has a built-in hard disk. The product is capable of reproducing audio/video files from external sources such as a hard disk, USB memory, video recorders etc, and can receive and decode digital TV signals i.e. free channels, and programmes from the service provider. The STB also includes a Blu-ray reader of heading 8521, which operates independently of the connection to the service provider. Classification in subheading 8521 90 00; GIR 1 and 6, Note 3 to Section XVI; the product has a principal function of video recording or reproducing. The UK voted against this proposal, as we considered that the principal function of the product was given by the TV reception function, specifically as an STB which has a communication function of subheading 8528 71 15. Classification in accordance with Note 3 to Section XVI. Multifunction Printer/Copiers (MFMs) The Commission presented a Regulation for consideration by the Committee. Classification in subheading 8443 31 80. The product was excluded from classification in subheading 8443 31 20 as none of the functions can be considered to be the principal one. Other Regulations Rotative mechanism being a part of a car seat; A component of reclining mechanisms for motor vehicle seats; the device is used to adjust the angle of the seat back according to the needs of the driver or passengers and contributes to the strength of the seat. Classification in subheading 9401 90 80. To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -5- Bicycle parts (framesets); A product consisting of a frame, a front fork and two rims. The goods could not be classified in a single heading as a Set, as the components are not packaged together. Classification in 8714 91 10 (frame), 8714 91 30 (front fork) and 8714 92 10 (two rims). Classification Statements Statements were adopted in respect of “A Reproduction of a wrestling championship belt”; A 97 cm-long belt made of plastics, with three silver-coloured plastic medallions attached, one in the centre and one on either side. It is a reproduction of a wrestling championship belt. The medallion in the centre has an inscription related to the wrestling championship; the two medallions either side display symbols of the championship. The product is intended to be worn around a child’s waist. Classification as an article of fancy dress under CN code 9505 90 00 is excluded as the product does not disguise the child, nor gives him or her the look of somebody else. As the product is intended essentially for the amusement of children, it is to be classified as a plastic toy under CN code 9503 00 95 by application of General Rules 1 and 6. “Blanks”; A round head unthreaded article of steel, with a black finish, a tensile strength of 880 to 1030 MPa and dimensions of 252 mm (length), 24 mm (head diameter) and 19 mm (shank diameter). It is to be further worked into finished goods of heading 7318, after presentation. The article is considered to be an unfinished article (a blank) of heading 7318 within the meaning of General Rule 2 (a) as it is not ready for direct use, has the approximate shape of the finished article and can only be used for completion into the finished article. Due to its objective characteristics, it cannot be determined, at the time of presentation, whether it will be further worked into a threaded or an unthreaded product. Consequently, it is to be classified as unthreaded goods under CN code 7318 29 00 by application of General Rules 1, 2(a), 3(c) and 6. Topics for Discussion Video Monitors The Committee is considering the classification of a video monitor. In the light of the Kamino Court of Justice case (C-376/07), it is necessary to perform an overall assessment of the individual characteristics of the monitor in determining whether the goods are classified in subheading 8528 51 00 (Of a To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -6- kind solely or principally used in an ADP machine), or in subheading 8528 59 40 (Other Monitors). The item remains under discussion, and is on the agenda for discussion at the next meeting on 16/17 February. The next meeting is due to take place on 16th and 17th February 2012; Contact: David Harris 01702 367372 Email: david.harris2@hmrc.gsi.gov.uk 3: Reports on Projects/Customs Matters 3.1 Importing Gifts CPC (40/49 00 C08) Following recent clarification provided by the European Commission, UK Customs has clear instruction on the proper permissible use of the Gifts Relief, with consignments imported as freight via CPCs (Customs Procedure Code) 40 00 C08 or 49 00 C08. To qualify as a Gift: the gift must have a total intrinsic value no greater than £40, over this limit Import VAT will be liable and the item should be declared to CPC 40 00 000; the customs declaration must be completed correctly; the gift must be sent from a private person outside the EU to a private person(s) in this country; there is no commercial or trade element and the gift has not been paid for either directly or indirectly; and, the gift is of an occasional nature only, for example, for a birthday or anniversary. Note: if you purchase goods from a source outside the EU to then have shipped for onward delivery as a gift to a relative or friend, whether or not addressed to that person, this is treated as a ‘commercial consignment’ for which the import VAT relief threshold is £15 (paragraph 2.3 in Notice 143 applies). Commercial consignments cannot be declared at import using the Gifts Relief via 40 00 C08 and/or 49 00 C08. Use CPC 40 00 000 instead. To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -7- 3.2. Charity Goods Relief HMRC reminds recognised and approved Charities that the Charity Goods Relief CPCs (Customs Procedure Codes) 40 00 C20 and 49 00 C20 can only be used for: Importing basic necessities for free distribution to needy persons; Goods sent free of charge with no commercial intent by persons or entities established outside the EU, for the receiving charity to then use in connection with occasional fund-raising charity events in support of that charity’s aims and ambitions; and, Specific items sent free of charge with no commercial intent by a person or organisation established outside the EU, which will be used solely for the purpose of meeting the charity’s operating needs to carry out its charitable and philanthropic aims. This duty relief is not available to support any business or commercial activities that will involve the selling, hiring or transferring of the imported goods, either with charges or for free, without first notifying NIRU (National Import Relief Unit), or for importing goods manufactured or produced by a third party who then charges the charity organisation accordingly. Please consult Notice 317 for additional information on Charity Goods Relief, and contact HMRC if you require further clarification or assistance. 3.3 Modernised Customs Code Recast CIP (12) 03 was published on 24 January 2012. It explained that work was underway to recast the Modernised Customs Code (MCC). It provided links to the draft of the MCC Recast and the latest draft of the Implementing Provisions for the MCC. And we noted that we expected to see the formal Commission proposal on the MCC Recast at the end of January/early February. The formal Commission proposal was released on Friday 17 February and we are in the process of making it available through the HMRC website. An updated CIP will be issued very shortly. We anticipate detailed discussions on this proposal within the European Council will commence in May. These negotiations are expected to take some time. The European Parliament will also consider the proposal. The aim is to finalise the MCC Recast and ensure it takes legal effect before the June 2013 legislative deadline of the existing MCC (which it will replace). Peter Starling To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter -8- 3.4 Business Process Models (BPM) supporting the Modernised Customs Code (MCC) and Planning Back in 2010 the European Commission agreed with the MS to develop BPMs to support the process of finalising the implementing provisions of the MCC. During the remainder of 2010 and early 2011 work progressed to develop an overview of how the key processes, such as Centralised Clearance and Temporary Storage, would operate in the future. Many meetings and workshops were held involving trade representatives to discuss these processes and to try to resolve some of the key issues identified within over 150 models. With much of the main focus within the Commission now being upon the recast of the MCC the work on refining the BPMs has largely stopped. However, they have just published a set of models that aligns with the latest consolidated version of the MCC Implementing provisions (version 100-3) although there are no plans at present for a formal review. MS are also expecting additional new BPMs covering priority areas including Centralised Clearance and taking some of the areas down to a lower level of detail that should help support analysis of the key data requirements. The Commission are developing an IT Master Plan that should integrate all the key activities necessary to deliver the MCC including elements such as the development of specifications and trader testing. Further details of this work should be available to the MS and Trade Contact Group during March. Dave Morgan Future Changes Import & Export Policy and Procedures 4. Changes in Customs 4.1 Alterations to Customs Notices Notice 6- Merchandise in Baggage 48 - Extra statutory concessions Changes -The threshold below which formal entries are not normally required has been increased. There is additional information for transit passengers with commercial goods in their cabin baggage. -4 extra concessions concerning VAT are now obsolete. 60 - Intrastat General Guide -Withdraw of paper declarations and change to the due date. -Addition of two new delivery terms and removal of four others. To find out what you can expect from us and what we expect from you go to -9www.hmrc.gov.uk/charter and have a look at Your Charter 64 Spirits in imported goods: Remission of excise duty 144 - Trade imports by post: how to complete customs documents 192 - Registered dealers in controlled oil 812 - European Community Preferences: Trade with Turkey 830 Tariff Preference: New GSP Rules of origin -Clarification on the use of NoTC 40 and 50. -Definition of the vessels and aircraft to which the 'change of economic ownership' rule applies. -Clarification on supplying durable goods to vessels and aircraft. -An increase in the low value consignment simplification procedure from £130 to £180. - Paragraph inserted on "Your rights and obligations" with the link to "Your Charter" - Few minor amendments for consistency Update on details of how to contact HMRC - Amendment to reflect changes to the treatment of RDCO returns that are submitted late or are still outstanding. -Addition of advice on authorising an agent to complete A.TR Movement Certificates on behalf of the exporter. Information on applying for an approval authorisation to issue pre-authenticated A.TR Certificates and the new value limit for obtaining an invoice declaration. Addition of the Format of an Exporter Statement to accompany, where required applications for an A.TR Movement certificate - Changes to Appendix l to clarify that the procedure to become a registered exporter will not commence until 2016. Customs Notices are available on the HMRC web pages 4.2 List of recent Anti-Dumping Measures Anti-Dumping Duty (ADD) is an import duty charged in addition to normal customs duty and is applied across the whole European Community. It is designed to allow the EC to take action against goods that are sold at less than their normal value. These measures are posted in full on the HMRC website Anti Dumping Duty Measures. Below is a summary of ADD issued between November 2011 and January 2012. ADD NUMBER AD 1782 TITLE Registration of imports of open mesh fabrics of glass fibre fabrics, of a cell size of more than 1.8mm both in length and To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter - 10 - AD 1783 AD 1784 AD 1785 AD 1786 AD 1787 AD 1788 AD 1789 AD 1790 AD 1791 AD 1792 AD 1793 AD 1794 AD 1795 in width and weighing more than 35G/M2, excluding fibreglass discs, consigned from Malaysia, whether originating in Malaysia or not Imposing a definitive Anti-Dumping Duty on imports of fatty alcohols and their blends originating in India, Indonesia and Malaysia Registration of imports of open mesh fabrics of glass fibre fabrics, of a cell size of more than 1.8 mm both in length and in width and weighing more than 35 g/m2, excluding fibreglass discs, consigned from Malaysia, whether originating in Malaysia or not. Amends 1782 A review is taking place to establish whether imports of certain iron or steel fasteners produced by Andfast Malaysia Sdn Bhd should be granted an exemption from Anti-Dumping Duty imposed by Regulation (EC) No 91/2009 and extended by Regulation (EU) No 723/2011. The Anti-Dumping Duty with regard to imports from said company is repealed and imports from that company are made subject to registration Change of name of a company subject to an individual AntiDumping Duty rate and undertaking, in respect of imports of citric acid, originating in the People’s Republic of China. The commission have published Council Regulation 1306/2011 OJ l332, clarifying the scope of the Anti-Dumping measures on imports of certain compressors originating in the People’s Republic of China, which were in place from 21 March 2008 to 21 March 2010 Expiry of the Anti-Dumping Duty (ADD) on imports of furfuryl alcohol originating in the People’s Republic of China. Notice concerning the change of address of a company subject to Anti-Dumping Duty imposed on imports of steel ropes and cables consigned from the Republic of Korea, whether declared as originating in the Republic of Korea or not Imposing a definitive Anti-Dumping Duty on imports of seamless pipes and tubes of stainless steel originating in the People’s Republic of China. Notice of the expiry of the Anti-Dumping Duty on imports of solutions of urea and ammonium nitrate originating in Algeria, Belarus, Russia and Ukraine. Following an expiry review, the definitive Anti-Dumping Duty on imports of trichloroisocyanuric acid originating in the People’s Republic of China continues Change of address of a company subject to an individual Anti-Dumping Duty rate and undertaking, in respect of imports of citric acid, originating in the People’s Republic of China Change to classification codes relating to biodiesel with effect from 1 January 2012 Withdrawal of codes in Tariff heading 3105 with effect from 1 January 2012. To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter - 11 - AD 1796 AD 1797 AD 1798 AD 1799 AD 1800 AD 1801 AD 1802 As a result of an expiry review, the definitive Anti-Dumping Duty measures imposed on imports of certain stainless steel fasteners originating in the People’s Republic of China and Taiwan continues Withdrawal of codes in Tariff heading 7019 with effect from 1 January 2012. Following a partial interim review, amendment to the definitive Anti-Dumping Duty on imports of polyethylene terephthalate (pet) film originating in India. Definitive Anti-Dumping Duty imposed on imports of certain molybdenum wires originating in the People’s Republic of China, is hereby extended to imports of the same product consigned from Malaysia, whether declared as originating in Malaysia or not. Terminating the Anti-Dumping Duty proceeding, concerning imports of vinyl acetate originating in the United States of America Change to classification codes/descriptions in Chapter 38 relating to biodiesel, with effect from 1 January 2012. Withdrawal of codes in tariff heading 3105 with effect from 01/01/2012 4.3 List of CIPS November 2011 - January 2012 (11) 92 (11) 93 (11) 94 (11) 95 (11) 96 (11) 97 (11) 98 (11) 99 (11)100 (11) 101 (11) 102 (11) 103 (11) 104 (11) 105 (11) 106 (12) 01 (12) 02 (12) 03 (12) 04 Move of Temporary Admissions Oral Declaration Supervising Office Tariff Preference: South Korea - derogation from origin rules for some products Customs Civil Penalties: Amended Legislation Chief Accounting Details to be added to C18 Letters and C18 Reminder Letters Monthly Deadlines for CMA Process Run Statistical threshold: revised figure for 2012 Import Tariff Quotas for Sheep meat Previous Document code for export declarations Tariff Preference: West Bank & Gaza – Improved Rates of Duty for Chapters 1-24 C285 Application for Repayment – Bank Account Details Tariff Preference: Norway (EEA) – Improved Rates of Duty for Chapters 1-24 Tariff Preference: Better GSP Rates of Duty for Goods Originating in Cape Verde Import Control System downtime and KEL 23 system upgrade Temporary Admission: private use of non EU means of transport by UK/EU residents Tariff Preference: Derogation from Rules of Origin - tuna loins from Kenya Deletion of 2008 Joint Customs Consultative Committee (JCCC) papers Tariff Preference: Western Balkans and Kosovo Negotiations on the Modernised Customs Code and Implementing Provisions Enhanced EU sanctions against Syria (EU Council Regulation 36/2012) To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter - 12 - 5. What is it? Customs Information Papers Distribution List Customs information Papers (CIP), as detailed in section 4, are all published on the HMRC website. These are put on the website as soon as practicable but Customs recognises the need to give importers and exporters as much notice of changes as possible. As such there is a CIP distribution list. This allows those on the list to receive CIPS before their publication on the internet. Anyone can ask to be added to this list by sending their e-mail address, name and a phone number to JCCC.Secretariat@hmrc.gsi.gov.uk 6. Hints on Reviews Approved Exporter Status Since the agreement with South Korea came into force in 2011, HMRC has seen a dramatic increase in the number of applications for Approved Exporter Status. In the six months since the agreement went live there has been a staggering 1624% increase in the number of applications and amendments, compared to the previous annual workload. Furthermore, the vast majority of these applications have been incorrectly completed thus requiring corrective and follow up action. Although it has been rumoured that approved exporter status would be necessary for all EU trade preferential agreements this is not likely to be true for the foreseeable future There is a common misconception among traders that once an application is submitted an authorisation will immediately be granted. However, becoming an Approved Exporter is neither a formality nor is it instantaneous. Applicants must be able to clearly demonstrate that they understand their obligations when exporting goods under preference and present suitable evidence that the goods meet the applicable rules of origin. HMRC have published guidance on their website which provides further information on the completion of application forms and the sort of evidence required to substantiate the application. In addition the Customs Helpline has been given guidance on dealing with queries from the trade on this matter. To find out what you can expect from us and what we expect from you go to - 13 www.hmrc.gov.uk/charter and have a look at Your Charter They can be contacted on 0845 010 9000. Please note some hints on Approved Exporter Status applications below. Hints 1. Check that you need to apply. Consignments of low value can travel under the simplified export procedures without having approved exporter status. The amount considered "low value" is country dependant but varies between £3858- 4830 per consignments for the countries listed in Notice 827. Before applying consider whether your exports will exceed the limits and that you have an economic need to apply. 2. Ensure your application is complete The main delay occurs when HMRC has to write to the applicants for further information. The majority of incomplete applications have insufficient evidence as required by the origin rules. 3. Send the application in good time. HMRC are bound by Charter Standards to issue a decision on an application within 30 working days of receipt of full and complete information regarding the application. However the application will not be considered as either full or complete until the applicant has satisfactorily answered any further enquiries HMRC may have and any visit by our assurance officers (if required) has taken place. Do not ask staff to "leap frog" the application queue as this is unfair to other applicants. 4. Read the Rules carefully Notice 827 European Community Preferences Export Procedures-Section 5& 20 CIP (11) 67 Tariff Preference- More About Approved Exporter Applications CIP (11) 15 Tariff Preference New EU -South Korea Agreement Approved Exporter Requirement 5. Send the application to the correct address Unless you are a large business all application should be sent to HM Revenue & Customs Authorisations & Returns Team Peter Bennett House Redvers Close Leeds LS16 6RQ 7. Did you know? To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter - 14 - That businesslink has web pages dedicated to international trade. Please have a look at international trade web pages at www.businesslink.gov.uk To find out what you can expect from us and what we expect from you go to www.hmrc.gov.uk/charter and have a look at Your Charter - 15 -