Catalogue description HM Customs and Excise: Memoranda on turnover taxes

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Date range

Details of CUST 151
Reference: CUST 151
Title: HM Customs and Excise: Memoranda on turnover taxes
Description:

This series consists of high level memoranda on indirect taxation, in particular concerning sales and turnover taxes and VAT.

Date: 1918-1967
Related material:

References to turnover tax, deposit tax and receipts tax can be found in

CUST 118/74

Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Creator:

Board of Customs and Excise, 1909-2005

Board of Customs and Excise, Intelligence Branch, 1909-

Board of Customs and Excise, Secretaries' Office, 1909-

Board of Inland Revenue, 1849-2005

Treasury, 1667-

Physical description: 11 files and volumes
Access conditions: Open
Immediate source of acquisition:

2005-2012 Board of Customs and Excise

Selection and destruction information: Common taxation theme from a variety of sources reflecting how the state would interact with the community. Shows policy and administrative processes, meeting the PRO's acquisition policy section 2.2.1.2.
Accruals: No further accruals are expected
Administrative / biographical background:

HM Customs and Excise was formed by the merger of the Board of Customs and the Inland Revenue Board of Excise in 1909. The Secretaries' Office was the administrative and executive organisation through which the Board of Customs and Excise discharged its functions. The Intelligence Branch provided the Board of Customs and Excise with tax yield forecasts and scoped new forms of indirect taxation.

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