Notice 701/21A
Investment gold coins
January 2000
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This is a new notice and is to be read in conjunction with VAT Notice 701/21 (January 2000 edition)
This Notice incorporates the list of gold coins published by the European Commission in the Official Journal of the European Communities (C 342/13) on 30 November 1999. The gold coins listed in this Notice are, for the year to 31 December 2000, deemed to be "investment gold" for the purposes of UK and EC law.
Do you have any comments?
We would be pleased to receive any comments or suggestions you may have about this Notice. Please write to:
VAT Communications
HM Customs and Excise
4th Floor West
New Kings Beam House
Upper Ground
LONDON SE1 9PJ
Contents
1 Introduction
1.1 What this Notice contains
1.2 Law
1.3 The legal status of this Notice
2 Investment gold coins
2.1 What is an investment gold
coin?
2.2 The list of investment gold coins
2.3 Gold coins not included on the
list
2.4 Coin
types and normal selling value
2.5 The Margin Scheme
2.6 Cautionary note and observations
Appendices
1- List of investment gold coins
2- List of VAT Notices
Further help and advice
If you have a complaint
This Notice contains a list of gold coins which should be treated as investment gold coins for the purposes of the VAT exemption detailed in Group 15 of schedule 9 to the Value Added Tax Act 1994. This list has legal force and supplements the law. There are special requirements for dealers in investment gold. Further information about, liability, record keeping and notification requirements of transactions involving investment gold are to be found in Notice 701/21 Gold .
The basic UK law governing VAT is the Value Added Tax Act 1994 which implements the provisions of the EC Sixth VAT Directive (77/388/EEC). Various Orders and Regulations made under the Act also affect supplies of gold. The main ones are:
1.3 The legal status of this Notice
Generally speaking, this Notice and other VAT Notices and Leaflets explain how Customs and Excise interpret VAT law. However, sometimes the law says that the detailed rules on a particular matter will be set out in a Notice or Leaflet published by Customs and Excise rather than in a Statutory Instrument.
This notice is published by the Commissioners of Customs and Excise for the purposes of the following Orders and Regulations made under sections 31(2) and 37(1) of the Value Added Tax Act 1994 and section 13 of the Finance Act 1999.
The Value Added Tax (Investment Gold) Order 1999
The Value Added Tax (Importation of Investment Gold) Relief Order 1999.
In this respect the list in Appendix 1 has legal force and supplements the law.
2.1 What is an investment gold coin?
The law exempts investment gold. This Notice deals only with investment gold coins. An investment gold coin is:
(a) a gold coin minted after 1800 that-
(b) a gold coin of a description specified in Appendix 1
2.2 The list of investment gold coins
The European Commission have published a list of gold coins which must be treated as investment gold in all EC member states. The Commissions list is reproduced in Appendix 1. The list will be updated annually. The purpose of the list is to provide business with certainty about the VAT treatment of gold coins.
All gold coins included within Appendix 1 of this Notice must be treated as investment gold for the whole year for which the list is published.
VAT Notice 701/21 Gold provides further guidance and supplements the law with regard to the operation of the special scheme for investment gold.
2.3 Gold coins not included on the list
As a general rule, coins not included in Appendix 1 will be subject to VAT at the standard rate. However, even if a coin is not on the list you may treat it as investment gold if all the criteria outlined at paragraph 2.1 (a) are met.
You must be able to show from your business records that any such coin meets the criteria.
2.4 Coin types and normal selling value
All the coins that meet the definition at paragraph 2.1 (b) and (c) that have the same denomination (face value), size and gold fineness, constitute a single description or type for the purpose of the law. This is a wider definition of type and description than is usually adopted by numismatists because changes of superficial design do not alter the gold coin type for the purposes of the exemption. Consequently, a gold coin type may be a single issue for one year, or have been produced for almost two centuries, as in the case of the British sovereign.
Of the three criteria in paragraph 2.1(b), only the selling value is subjective.
Coins are minted in various finishes and will be sold at a variety of prices. If exemption depended on the actual selling price of an individual coin this would lead to inconsistency. Administration of the exemption would become burdensome for Customs and traders alike.
For this reason, exemption depends on the normal selling price.
By this we mean the price that can most usually be demanded for a particular type of coin. It does not matter that an individual coin is of a special interest to collectors; if the usual value of the coin type falls within 180% of the value of the gold contained therein, all coins of that type will be exempt. Similarly, if a coin type is usually valued at more than 180% of the gold value, because of its interest to collectors, but an individual coin is in such poor condition that it is worth less than 180% of its gold value, that coin (like others of its type), will be taxable and subject to normal VAT rules.
The normal selling price of coins is influenced by the finish. Investment gold coins fall into two broad classes. The first consists of relatively older issues made to circulate as currency. The second, generally more recent, were primarily produced as a store of wealth. The first will normally be worn from circulation. The second type may have been issued in a number of finishes and if the majority of a type of coin are for example brilliant uncirculated quality then, other things being equal, the brilliant uncirculated value will reflect the normal selling price. On the other hand, if the majority of a particular coin are proof, then the value of the proof coin will more likely reflect the normal selling price. The test of normal selling price must take into account these factors and be based on the condition in which the gold coin type is most frequently traded.
If you are unsure whether the normal selling value falls within the 180% criterion, you should contact your local VAT office.
Gold coins which are investment gold (see paragraph 2.1) are not eligible to be sold under the Margin Scheme.
If gold coins which meet the definition of investment gold have been included as purchases in margin scheme stock records the entry should be closed and noted accordingly. If the coins have been included in Global Accounting purchases, the items should be removed from the scheme and an adjustment made to the total purchases in the period. In that period traders must deduct from their Global Accounting purchase records the value they have attributed to the items.
Guidance can be found in paragraph 3.11 of Notice 718 Margin scheme for second-hand goods, works of art, antiques and collectors items
2.6 Cautionary note and observations
The list reproduced in Appendix 1 reproduces the list of gold coins published by the EC Commission. It is the product of the representations of all EC Member States. UK Customs liaised with trade representatives in order to ensure that the UK contribution to the list was as accurate and complete as possible. However, we note that the EC Commission list appears to contain some duplications and inaccuracies. We will be making representations to the EC Commission about these entries. In particular, we understand that some of the coins on the list are not 900 thousandths pure.
Other points to note are:
FRANCE: 20 Francs. Although only 20 Francs of the year ANXI have been included on the list, UK Customs accepts that the 20 Franc coin bearing other dates also falls within the exemption for the period of the current list.
ITALY: 20 Lire. UK Customs will accept the 20 Lire gold coin qualifies as investment gold for the period of the current list
UNITED KINGDOM. The 1 Angel has been included under United Kingdom coins, it is of course an Isle of Man coin.
The 5 and 20 POUNDS Jersey have been included under the United Kingdom. These should be included under Jersey.
UNITED STATES: We are looking into the limitations to the United States list, in particular the 5 and TEN DOLLARS
The purpose of the EC list is clarity. In general terms you must treat any coin included on the list as investment gold. But, if a coin is clearly not investment gold (for example, we understand that the 2 POUNDS Britannia is a silver coin), you should not treat the coins as qualifying for exemption.
We will seek to rectify errors in time for next years list. In the meantime, if you encounter problems please contact your local VAT office.
List of investment gold coins
(referred to in paragraph 1.3, paragraph 2.1 and paragraph 2.3)
This Appendix has legal force and supplements the law
List of gold coins qualifying as investment gold published in the Official Journal of the European Communities (1999/C 342/13) by the European Commission on 30 November 1999.
The coins listed below meet the criteria established in Article 26b(a)(ii) of Council Directive 77/388/EEC as amended by Council Directive 98/80/EC (special scheme for investment gold)
(This list is valid for the year 2000)
A | B | C | D | E | F | G | H | I | J | K | L | M |
N | O | P | Q | R | S | T | U | V | W | X | Y | Z |
COUNTRY OF ISSUE | DENOMINATION OF THE COINS |
AFGHANISTAN | 2 TILLA 1 AMANI ½ AMANI 4 GRAM 8 GRAM |
ALBANIA | 20 LEKES 10 FRANCS 20 FRANCS 100 FRANCS |
ANDORRA | 100 DINERS 250 DINERS SOVEREIGN |
ANGUILLA | 5 DOLLARS |
ARGENTINA | UN ARGENTINO 5 PESOS |
AUSTRALIA | 1/2 SOVEREIGN ONE SOVEREIGN 200 DOLLARS NUGGET 5 DOLLARS NUGGET 15 DOLLARS NUGGET 25 DOLLARS NUGGET 50 DOLLARS NUGGET 100 DOLLARS NUGGET 200 DOLLARSNUGGET 500 DOLLARS NUGGET 1 000 DOLLARS NUGGET 2 500 DOLLARS NUGGET 3 000 DOLLARS NUGGET 10 000 DOLLARS 1 POUND 5 DOLLAR LUNAR 15 DOLLAR LUNAR 25 DOLLAR LUNAR 100 DOLLAR LUNAR KANGAROO 1/2 OUNCE KANGAROO 1/4 OUNCE KANGOUROO 1/10 OUNCE KANGOUROO 1/20 OUNCE 1/2 LIBRA 1 LIBRA 5 DOLLAR |
AUSTRIA (OSTERREICH) | 25 SCHILLING 100 SCHILLING 1 000 SCHILLING (Babenberger) 1 000 SCHILLING (Philharmoniker) 500 SCHILLING 2 000 SCHILLING |
AUSTRIA HUNGARY (AUST +) | 20 COR 100 COR 8 FL 20 FR 4 FL 10 FR 1 DUCAT 4 DUCATS |
Back to App. 1 Index | |
BAHAMAS | TEN DOLLARS (1967-1971) 10 DOLLARS (1995+) TWENTY DOLLARS FIFTY DOLLARS HUNDRED DOLLARS (1967-1972, 1974, 1975, 1978) BAIJERI 20 MARK |
BELGIUM | 20 FRANCS 10 ECU (1990) 25 ECU (all but Diocletianus 1989) 50 ECU (all but Charlemagne 1989 QP, Charlemagne 1991 QP, King Baldwin European Presidency 1993, King Albert 50 years UNO, King Albert and Queen Paola 50 years UNICEF, King Albert and King Baldwin 40 years Treaty of Rome, King Albert 50 years Human Rights) 100 ECU (all but Maria Theresa QP 1989 and Maria-Theresa piedfort 1989) |
BERMUDA | ONE HUNDRED DOLLARS |
BHUTAN | 5 SERTUMS |
BOLIVIA | $b.4 000 |
BOTSWANA | 10 THEBE |
BRAZIL | 4 000 REIS 5 000 REIS 6 400 REIS 10 000 REIS 300 CRUZEIROS |
BULGARIA | 10 LEVA 100 LEVA |
Back to App. 1 Index | |
CANADA | 1 DOLLAR FINE GOLD 5 DOLLAR (George V) 5 DOLLARS FINE GOLD 10 DOLLARS FINE GOLD 10 DOLLARS (George V) 20 DOLLARS FINE GOLD 20 DOLLARS (Elisabeth II) 50 DOLLARS FINE GOLD 50 DOLLAR MOUNTED POLICE 100 DOLLARS 100 DOLLARS Isabell II Jubileu 100 Dollars Jogos Olímpicos 76/25 200 DOLLARS ONE SOVEREIGN |
CHILE | 1 PESO 2 PS 5 PS 10 PS VIENTE PESOS CINCUENTA PESOS CIEN PESOS |
CHINA | 5 YUAN 10 YUAN 50 YUAN 100 YUAN 400 YUAN 450 YUAN 500 YUAN 1 000 YUAN |
COLOMBIA | 1 PESO 2 PESOS DOS Y MEDIO PESOS CINCO PESOS DIEZ PESOS 16 PESOS 300 PESOS 1 500 PESOS |
CONGO | 1 ZAIRE |
COOK ISLANDS | 100 DOLLARS 200 DOLLARS 250 DOLLARS |
COSTA RICA | CINCO COLONES DIEZ COLONES 50 COLONES VEINTE COLONES 100 COLONES 200 COLONES 500 COLONES 1 000 COLONES 1 500 COLONES 5 000 COLONES |
CUBA | 1 PESO 2 PESOS CUATRO PESOS CINCO PESOS DIEZ PESOS VIENTE PESOS |
CZECHOSLOVAKIA | 1 DUCAT 2 DUCAT 3 DUCAT 4 DUCAT 5 DUCAT 10 DUCAT |
Back to App. 1 Index | |
DENMARK | 10 KRONER 20 KRONER |
DOMINICAN REPUBLIC | 30 PESOS 100 PESOS 200 PESOS |
Back to App. 1 Index | |
ECUADOR | DIEZ SUCRES UN CONDOR |
ETHIOPIA | 10 DOLLARS 100 DOLLARS 200 DOLLARS 400 BIRR 600 BIRR |
Back to App. 1 Index | |
FIJI | 200 DOLLARS $250 |
FINLAND | 20 MARKKAA (all but the 1880 coin) |
FRANCE | 5 FRANCS 5 FRANCS Napoleon 20 FRANCS ANXI 40 FRANCS (all but the 1818 coin) 50 FRANCS 100 FRANCS 500 FRANCS |
Back to App. 1 Index | |
GABON | 25 FRANCS 100 FRANCS |
GAMBIA | 500 DALASIS |
GERMANY (DEUTSCHES REICH) | 5 MARK 20 MARK (Wilhelm II) 10 MARK (all but the Bayern coin) |
GHANA | 2 LIBRAS |
GIBRALTAR | 2 CROWNS 25 POUNDS 50 POUNDS 100 POUNDS ¼ SOVEREIGN ½ SOVEREIGN SOVEREIGN 1/25 ROYAL 1/10 ROYAL 1/5 ROYAL ½ ROYAL ROYAL |
GREECE | 5 DRACHMAI 10 DRACHMAI 20 DRACHMAI |
GUATEMALA | 5 QUETZALES 10 QUETZALES 20 QUETZALES |
GUINEA | 250 PESETAS |
Back to App. 1 Index | |
HAITI | 200 GOURDES 1 000 GOURDES |
HONDURAS | 200 LEMPIRAS |
HUNGARY | 10 FR 4 FRT 20 FR 8 FRT 10 KORONA 20 KORONA 100 KORONA 1 000 FORINT 1 DUCAT |
HYDERABAD | ¼ ASHRAFI ½ ASHRAFI AHSRAFI |
Back to App. 1 Index | |
ICELAND | 10 000 KRONUR 500 KR |
INDONESIA | 100 000 RUPIAH |
IRAN | ¼ PAHLAVI ½ PAHLAVI 1 PAHLAVI 2½ PAHLAVI 5 PAHLAVI 10 PAHLAVI AZADI 1/2 AZADI |
IRAQ | 100 DINARS |
ISLE OF MAN | 1/25 CROWN 1/10 CROWN 1/5 CROWN ½ CROWN 1/4 CROWN TWO POUNDS FIVE POUNDS 50 POUNDS 1 ¼ POUND 2,5 POUNDS 25 POUNDS SOVEREIGN HALF SOVEREIGN DOUBLE SOVEREIGN 5 SOVEREIGNS 1 PENNY 2 PENCE 5 PENCE 10 PENCE 20 PENCE FIFTY PENCE 50 PENCE ONE POUND |
ISRAEL | 50 LIROT 100 LIROT 200 LIROT 500 LIROT 1 000 LIROT 5 000 LIROT 10 SHELQALIM 500 SHEQEL |
ITALY | 40 LIRA 80 LIRA |
Back to App. 1 Index | |
JAMAICA | ONE HUNDRED DOLLARS TWO HUNDRED & FIFTY DOLLARS |
JAPAN | 100 000 YEN |
JORDAN | 25 DINARS 50 DINARS SIXTY DINARS |
Back to App. 1 Index | |
KATANGA | 5 FR |
KENYA | 250 SHILLINGS 500 SHILLINGS |
KUTCH | 25 KORI 50 KORI 100 KORI |
Back to App. 1 Index | |
LESOTHO | 4 MALOTI 250 MALOTI |
LIBERIA | 20 DOLLARS 25 DOLLARS 30 DOLLARS ONE HUNDRED DOLLARS |
LICHTENSTEIN | 10 KRONEN 20 KRONEN 10 FRANCS 20 FRANCS 25 FRANCS 100 FRANCS |
LUXEMBURG | 20 FLUX IML |
Back to App. 1 Index | |
MACAO | 1 000 PATACAS PROOF 1 000 PATACAS BNC 500 PATACAS PROOF |
MALAWI | 250 KWACHA |
MALAYSIA | 200 RINGGIT 250 RINGGIT 500 RINGGIT |
MARSHALL ISLES | TWENTY DOLLARS FIFTY DOLLARS TWO HUNDRED DOLLARS |
MEXICO | 1 PESO DOS PESOS DOS Y MEDIO PESOS CINCO PESOS DIEZ PESOS VEINTE PESOS 50 PESOS $250 $500 $1 000 $2 000 1/20 ONZA 1/10 ONZA 1/4 ONZA 1/2 ONZA ONZA |
MONACO | VINGT FRANCS CENT FRANCS 200 F |
MONGOLIA | 750 TUGRIK 1 000 TUGRIK |
Back to App. 1 Index | |
NEPAL | 1/10 ASARPHI 1/2 ASARPHI ASARPHI ASARFI |
NETHERLANDS | 10 G 5 G DUKAT |
NETHERLANDS ANTILLES | 10 G (Square) 100 GULDEN 300 GLD 50 GLD |
NICARAGUA | 50 CORDOBAS |
NIGER | 100 FR |
NORWAY | 20 KRONEN (all but the 1910 coin) |
Back to App. 1 Index | |
PANAMA | 100 BALBOAS 500 BALBOAS |
PAPUA NEW GUINEA | K 100 |
PERU | 1/5 DE LIBRA ½ DE LIBRA UNA LIBRA 5 SOLES DIEZ SOLES VIENTE SOLES CINCUENTA SOLES CIEN SOLES |
PHILIPPINES (PILIPINAS) | 1 000 PISO 1 500 PISO 5 000 PISO |
POLAND (POLSKA) | 10 ZLOT 500 000 Zt |
PORTUGAL | 10 000 REIS 5 000 REIS 100 ESCUDOS Descobrimentos 200 ESCUDOS Descobrimentos |
Back to App. 1 Index | |
ROMANIA | 12 1/2 20 LEI 25 LEI 50 LEI 100 LEI |
RUSSIA | 5 ROUBLES Nicolau II 5 ROUBLES Alexandre III 10 ROUBLES 15 ROUBLES CHERVONETZ (10 ROUBLES) 100 ROUBLES |
RWANDA | 25 FR 50 FR 100 FR |
Back to App. 1 Index | |
SAUDI ARABIA | GUINEA 1 SAUDI POUND |
SENEGAL | 100 FRANCS |
SERBIA | 10 DINARS 20 DINARS |
SEYCHELLES | 1 000 RUPEES 1 500 RUPEES |
SIERRA LEONE | ¼ GOLDE ½ GOLDE 1 GOLDE 10 GOLDE |
SINGAPORE | 100 DOLLARS 150 DOLLARS 250 DOLLARS 500 DOLLARS ONE DOLLARTWO DOLLARS FIVE DOLLARS TEN DOLLARS $25 $50 $100 |
SOMALIA | 50 SHILLINGS 100 SHILLINGS 200 SHILLINGS 500 SHILLINGS |
SOUTH AFRICA | 1 POND 1/2 POND 1 SOVEREIGN 1/2 SOVEREIGN 1R 2R 1/10 KRUGERRAND ¼ KRUGERRAND ½ KRUGERRAND 1 KRUGERRAND |
SOUTH KOREA | 25 000 WON 50 000 WON |
Back to App. 1 Index | |
SPAIN (ESPANA) | CARLOS IV 8 ESCUDOS Ceca de Madrid: Años 1802-1805 FA Ceca de Lima: Años 1800-1803 IJ Años 1803-1808 JP Ceca de México: Años 1800-1801 FM Años 1801-1803 FT Años 1804-1808 TH Ceca de Popayán: Años 1800-1804 JF Años 1805 JT Años 1805-1808 JF Ceca de Potosí: Años 1800-1802 PP Años 1803-1808 PJ Ceca de Santa Fe: Años 1800-1808 JJ Ceca de Santiago: Año 1800 DA Año 1800 JA Años 1800-1801 AJ Año 1802 JJ Años 1803-1806 FJ Año 1807 JF Años 1807-1808 FJ CARLOS IV 4 ESCUDOS Ceca de Madrid: Años 1801, 1803 FA Ceca de México: Años 1800, 1801 FM Años 1801-1803 FT Años 1804-1808 TH Ceca de Popayán: Años 1801, 1802 JF Ceca de Potosí: Años 1800-1802 PP Años 1804-1808 PJ Ceca de Santa Fe: Años 1801-1807 JJ CARLOS IV 2 ESCUDOS Ceca de Madrid: Año 1800 MF Año 1800 FA Año 1801 MF Años 1801-1807 FA Años 1807, 1808 AI Ceca de Sevilha: Años 1800-1808 CN Ceca de Popayán: Años 1802, 1804 JF Ceca de Santa Fe: Años 1800-1806 JJ CARLOS IV 1 ESCUDO Ceca de Madrid: Años 1801, 1807 FA Ceca de México: Años 1800, 1801 FM Años 1801-1803 FT Años 1804-1808 TH Ceca de Popayán: Años 1800-1804 JF Año 1804 JT Año 1805 JF Año 1805 JT Año 1806 JF Año 1806 JT Años 1807, 1808 JF Ceca de Santa Fe: Años 1800-1808 JJ FERNANDO VII 8 ESCUDOS Ceca de Lima: Años 1809-1821 JP Ceca de México: Año 1808 TH Años 1809-1811 HJ Años 1811, 1812, 1814 JJ Año 1815 HJ Año 1815-1821 JJ Ceca de Popayán: Años 1808-1815 JF Año 1816 F Años 1816-1820 FM Año 1816 FR Ceca de Potosí: Años 1822, 1823 PJ Ceca de Santa Fe: Años 1808-1820 JF Ceca de Santiago: Años 1809-1817 FJ SPAIN (ESPANA) FERNANDO VII 4 ESCUDOS Ceca de Madrid: Años 1814-1820 GJ Año 1822 SR Ceca de Lima: Años 1815-1820 Ceca de México: Años 1814, 1815 HJ Años 1816-1820 JJ Ceca de Santa Fe: Años 1818, 1819 JF FERNANDO VII 2 ESCUDOS Ceca de Barcelona: Años 1823 SP Ceca de Cádiz: Años 1811 CI Años 1811 IC Años 1812, 1813 CI Años 1813, 1814 CJ Ceca de Madrid: Años 1813-1820 GJ Años 1822, 1823 SR Años 1824-1833 AJ Ceca de Sevilla: Años 1808, 1809 CN Años 1515-1821 CJ Años 1824-1833 JB Ceca de Popayan: Años 1817-1819 FM Ceca de Santa Fe: Años 1808-1811 JF FERNANDO VII 1 ESCUDO Ceca de Mexico: Años 1809-1815 HJ Años 1815-1820 JJ Ceca de Popayan: Años 1808-1816 JF Año 1816 F Años 1816-1819 FM Ceca de Santa Fe: Años 1808-1810 JF Años 1810-1811 JJ Anos 1811-1820 JF FERNANDO VII 1/2 ESCUDO Ceca de Madrid: Año 1817 GJ JOSE NAPOLEON 80 REALES Ceca de Madrid: Años 1809-1812 AI ISABEL II DOBLON 100 REALES Ceca de Madrid: Año 1850CL ISABEL II-100 REALES Ceca de Barcelona: Años 1854-1860, 1862 Ceca de Madrid: Años 1854-1856, 1858-1864 Ceca de Sevilla: Años 1854-1862 ISABEL II 10 ESCUDOS Ceca de Madrid: Años 1865-1868 ISABEL II 80 REALES Ceca de Barcelona: Años 1837-1841 PS Año 1842 CC Años 1844-1847 PS Ceca de Madrid: Años 1834-1836 CR Años 1840-1841 CL Años 1843-1848 CL Ceca de Sevilla: Años 1835-1837 DR Años 1839-1847 DR ISABEL II 40 REALES Ceca de Barcelona: Año 1863 Ceca de Madrid: Año 1862-1864 ISABEL II 4 ESCUDOS Ceca de Madrid: Años 1865-1868 ISABEL II 20 REALES Ceca de Madrid: Año 1861 ISABEL II 2 ESCUDOS Ceca de Madrid: Año 1865 ISABEL II 4 PESOS Ceca de Manila: Años 1861-1865, 1868 ISABEL II 2 PESOS Ceca de Manila: Años 1861-1864, 1868 ISABEL II 1 PESO Ceca de Manila: Años 1861-1865, 1868 PRIMERA REPÚBLICA-10 ESCUDOS Ceca de Madrid: Año 1868 ALFONSO XII 25 PTS Ceca de Madrid: Años 1876-1878 DEM Años 1878-1879 EMM Años 1880-1884 MSM ALFONSO XII 10 PTS Ceca de Madrid: Año 1878 EMM ALFONSO XIII-100 PTS Ceca de Madrid: Año 1897 SGV ALFONSO XIII 20 PTS Ceca de Madrid: Año 1889-1890 MPM Año 1899 SMV 10 PESETAS (JEFATURA DE FRANCO) Ceca de Madrid: Año 1878 DEM 20 PESETAS (JEFATURA DE FRANCO) Ceca de Madrid: Año 1887 MPM Año 1887, 1896 PGV Año 1896 MPM 25 PESETAS (JEFATURA DE FRANCO) Ceca de Madrid: Año 1876 DEM 100 PESETAS (JEFATURA DE FRANCO) Ceca de Madrid: Año 1897 SGV 100 Rs 10 Es |
SUDAN | £S 25 £S 50 £S 100 |
SURINAM | 100 GULDEN |
SWAZILAND | 2 EMALANGENI 25 EMALANGENI |
SWEDEN | 10 KRONOR 20 KRONOR (all but the 1925 coin) |
SWITZERLAND (HELVETIA) | 20 FR VRENELLI 100 FR |
SYRIA | POUND |
Back to App. 1 Index | |
TANZANIA | 1 500 SHILINGI |
THAILAND | 150 BAHT 400 BAHT 600 BAHT 800 BAHT 3 000 BAHT 5 000 BAHT |
TONGA | QUARTER KOULA KOULA |
TUNISIA | 10 FRANCS 20 FRANCS 100 FRANCS 5 DINARS 10 DINARS 20 DINARS 40 DINARS 75 DINARS 5 PIASTRAS |
TURKEY | 25 KURUSH 50 KURUSH 100 KURUSH 250 KURUSH 500 KURUSH 10 000 LIRA 25 PIASTRES 50 PIASTRES 100 PIASTRES 250 PIASTRES 500 PIASTRES 100 PIASTRES LUXE 250 PIASTRES LUXE 500 PIASTRES LUXE |
Back to App. 1 Index | |
UGANDA | FIFTY SHILLINGS 100 SHILLINGS 500 SHILLINGS 1 000 SHILLINGS |
UNITED ARAB EMIRATES | 500 DIRHAMS 750 DIRHAMS |
UNITED KINGDOM | HALF SOVEREIGN SOVEREIGN 2 SOVEREIGN 5 SOVEREIGN £ 1 (ancient) £ 2 (ancient) £ 5 (ancient) £ 1 2 POUNDS (Britannia) 5 POUNDS (Britannia) 10 POUNDS (Britannia) 25 POUNDS (Britannia) 50 POUNDS (Britannia) 100 POUNDS (Britannia) 1 ANGEL 1/2 POUND ELIZABETH II 1/2 POUND VICTORIA 1/2 POUND VICTORIA (coat of arms) 1/2 POUND KINGS 1 POUND ELIZABETH II 1 POUND ELIZABETH II JUBILEE 1 POUND VICTORIA 1 POUND VICTORIA (coat of arms) 1 POUND KINGS 2 POUNDS ELIZABETH II JUBILEE 5 POUNDS ELIZABETH II JUBILEE 5 POUNDS ELIZABETH BNC 10 POUNDS (1/10 OUNCE) 10 POUNDS (1/10 OUNCE Proof) 25 POUNDS (1/4 OUNCE) 25 POUNDS (1/4 OUNCE Proof) 50 POUNDS (1/2 OUNCE Proof) 100 POUNDS (1 OUNCE)1/2 GUINEA 1/3 GUINEA 5 POUNDS JERSEY 20 POUNDS JERSEY |
UNITED STATES OF AMERICA | 1 DOLLAR 2,5 DOLLARS 5 DOLLARS (all but the 1839-1929 coins) 5 DOLLARS Const 5 DOLLARS Liberty TEN DOLLARS (all but the 1838-1932 coins) TEN DOLLARS Olympic 8 TEN DOLLARS Liberty TWENTY DOLLARS Liberty 1/10 OZ 5 DOLLARS 1/2 OZ 25 DOLLARS 1 OZ 50 DOLLARS 50 DOLLARS Liberty |
URUGUAY | 5 PESOS N$ 5 000 |
Back to App. 1 Index | |
VATICAN | 10 LIRA 20 LIRA 100 LIRA |
VENEZUELA | 10 BOLIVARES 20 BOLIVARES 25 BOLIVARES 100 BOLIVARES 1 000 BOLIVARES 5 000 BOLIVARES 10 000 BOLIVARES |
Back to App. 1 Index | |
WESTERN SAMOA | $50 $100 100 TALAS |
Back to App. 1 Index | |
YUGOSLAVIA | D 10 D 20 D 200 D 500 D 1 000 1 500 DINARS 2 000 DINARS 1 DUKAT 4 DUKAT |
ZAIRE | 10 ZAIRES 50 ZAIRES 100 ZAIRES |
Back to App. 1 Index |
List of VAT Notices
700/1 Should I be registered for VAT?
701/9 Terminal markets - Dealings with commodities
701/43 Financial futures and options
718 Margin Scheme for second-hand goods, works of art, antiques and collectors items
703 Exports and removals of goods from the United Kingdom
741 Place of supply of services
If you need further help and advice or more copies of Customs and Excise Notices, please contact your local Customs and Excise or VAT Business Advice Centre as appropriate. You will find this in the phone book under 'Customs and Excise'.
Whilst our officers will do their best to help you, you should remember that they will not be responsible for advice given, unless:
VAT Notice 700/51 VAT Enquires Guide gives information about making enquiries and the standard of service you can expect from Customs and Excise.
Help and advice about how to keep your VAT affairs in order can also be obtained from members of the tax accountancy profession. However, there is no requirement to employ an accountant and if you choose to do so, responsibility for the accuracy of your VAT affairs remains with you, the registered person.
If you have a complaint which the staff at your local office or at the port or airport cannot resolve you should contact the Collector for the region. Your local office will tell you how to contact the Collector. Ask for a copy of our code of practice on complaints (Notice 1000). If the Collector does not settle your complaint to your satisfaction, you can then ask the Adjudicator to look into it.
The Adjudicator, whose services are free, is an impartial referee whose recommendations are independent.
The address is:
The Adjudicator's Office
Haymarket House
28 Haymarket
LONDON SW1Y 4SP
Tel: (020) 7930 2292 e-mail:adjudicator@gtnet.gov.uk
Fax: (020) 7930 2298
Internet: http//www.open.gov.uk/adjuoff/aodemo1.htm