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Debt warehousing

  1. Overview
  2. Taxes included in the Warehousing Scheme
  3. Warehouse periods
  4. Warehouse extension 2022
  5. Qualifying terms and conditions
  6. Removal from warehouse
  7. Warehouse queries

Warehouse queries

If you have qualified for warehousing, you will have received a letter confirming the periods and amounts which are currently held in the warehouse. Your warehouse will automatically update to include all qualifying returns up to the end of Period 1 (as appropriate).

Please ensure you make returns relating to those periods to remain eligible for warehousing.

To enquire about the Debt Warehousing Scheme, or its extension, please contact the Collector-General’s Division:

Published: 01 July 2022 Print this page

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