This notice is beneficial if you are a VAT trader wishing to take advantage of zero rating a supply upon export or removal.
This notice cancels and replaces Notice 703/1 (January 2004). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
6 February 2010
HM Revenue & Customs
VAT Notices: alphabetical order
VAT Notices: numerical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.