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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:
20 December 2024 - See all updates
  1. Back to contents

VEXP80000 - Examples of various export scenarios and VAT treatments: Contents

This section provides examples of export scenarios in diagram format followed by anexplanation of the correct VAT treatment in each case.

  1. VEXP80100
    Direct export
  2. VEXP80200
    Indirect export
  3. VEXP80300
    Examples involving exports to associated companies outside the UK
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