VEXP10100 - Introduction: Scope of this guidance

Internal guidance notes are the main reference material for people in the department. HM Revenue and Customs formal procedures and work systems are outlined in these books which give managers and staff the department’s rules and guidelines and general advice on interpreting them.

The guidance provides information and guidelines on the VAT treatment of

  • goods supplied for export from the United Kingdom (UK)
  • goods for use as stores on ships, aircraft or hovercraft departing the UK
  • goods supplied for removal from Northern Ireland to a VAT registered business in an EU member State on or after 1 January 2021.

In this book of guidance “Export of goods from the UK” means goods exported from Great Britain (England, Scotland and Wales) and goods exported from Northern Ireland other than to the EU (NI-EU) and the guidance should be construed accordingly.

Goods moving between Great Britain and Northern Ireland and vice versa are covered in Guidance VATGBNI.

Other Guidance

  • For guidance on the VAT treatment of supplies of goods between Northern Ireland and the EU on or after 1 January 2021 see VATNIEU VAT Northern Ireland and the EU.
  • For guidance on the VAT treatment of supplies of goods between the UK and the EU prior to 1 January 2021 see VATSM VAT Single Market

Read this guidance together with

  • Notice 703 Export of goods from the United Kingdom, which specifies the conditions for zero rating supplies of goods for export as laid down by the Commissioners.
  • Notice 725 VAT on movements of goods between Northern Ireland and the EU which specifies the conditions for zero rating supplies of goods for removal to an EU member State from Northern Ireland

Details of where to find comprehensive guidance on trade with other countries and guidance on other export issues is at VEXP10400.

Businesses should not rely on this guidance to calculate their taxes and duties.