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  1. Home
HMRC internal manual

VAT Personal Exports: Retail Exports

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
17 June 2021 - See all updates
  1. Back to contents

VATRES2000 - Personal exports - retail exports: Basic principles of the scheme: Contents

  1. VATRES2050
    What does this section of the guidance cover?
  2. VATRES2100
    Who can buy goods under the scheme?
  3. VATRES2150
    Who can operate the VAT retail export scheme?
  4. VATRES2200
    Restrictions by the retailer
  5. VATRES2250
    What is the legal basis for the scheme's conditions?
  6. VATRES2300
    VAT refund documents
  7. VATRES2350
    The VAT retail export scheme in conjunction with other schemes
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