VEXP110005 - Assurance procedures: Introduction

This section replaces and updates guidance previously contained in the VAT Control Notes: assurance techniques. It is concerned with the assurance of business who zero rate supplies of goods

• for export from the UK to a place outside the UK or
• for removal from Northern Ireland to another EU Member State.

It has been produced to assist assurance staff in preparation for visiting such businesses and to assist in identifying potential risk areas.