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HMRC internal manual

VAT Export and Removal of Goods from the UK

From:
HM Revenue & Customs
Published
24 May 2016
Updated:
11 November 2024 - See all updates
  1. Back to contents

VEXP20000 - Basic principles: Contents

  1. VEXP20100
    Introduction
  2. VEXP20200
    Basic conditions for zero-rating exports
  3. VEXP20300
    Direct and indirect exports
  4. VEXP20400
    Conditions for zero-rating NI-EU removals
  5. VEXP20500
    Use of customer's EU VAT number
  6. VEXP20600
    High Court decision in JP Commodities Ltd
  7. VEXP20700
    Legal framework for zero-rating intra-EU removals
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