Summary

Guidance on the VAT treatment of goods supplied for export and removal from the United Kingdom

Contents

  1. VEXP00500
    Data Protection
  2. VEXP10000
    Introduction
  3. VEXP20000
    Basic principles
  4. VEXP30000
    Conditions for zero rating
  5. VEXP40000
    National Export System (NES) and New Computerised Transit System (NCTS)
  6. VEXP50000
    Particular types of export to destinations outside the EU
  7. VEXP60000
    Stores for use in ships, aircraft or hovercraft
  8. VEXP70000
    Removals of goods from Northern Ireland to EU – evidential requirements
  9. VEXP80000
    Examples of various export scenarios and VAT treatments
  10. VEXP90000
    Assessments, adjustments and demands for tax
  11. VEXP110000
    Assurance procedures
  12. VEXP120000
    Fraud: contents