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HMRC internal manual

VAT Export and Removal of Goods from the UK

Introduction: VAT law on exports and removals: Tertiary law

Notice 703 VAT Export of goods from the United Kingdom lays down the conditions that must be met in full for supplies of goods for export outside the EU to be zero rated. In this respect the notice has the force of law.

Notice 703/1 Supply of freight containers for export or removal from the United Kingdom lays out the conditions in respect of freight containers.

Notice 725 The single market lays down the conditions that must be met in order to zero rate a supply of goods for removal to another member State.

A quick link to these notices is available at VEXP10400.