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    1. Home
    2. Business and industry
    3. Trade and investment
    HMRC internal manual

    VAT Export and Removal of Goods from the UK

    From:
    HM Revenue & Customs
    Published
    24 May 2016
    Updated:
    17 March 2025 - See all updates
    1. Back to contents

    VEXP110000 - Assurance procedures: Contents

    The subsections to this section may contain guidance that is out of date, for example references to CHIEF, NES and MSS. This is currently under review and will be updated in due course. 

    1. VEXP110005
      Introduction
    2. VEXP110010
      Aims and objectives of assurance
    3. VEXP110015
      Pre-intervention preparation - overview of export procedures
    4. VEXP110020
      Management support system (MSS)
    5. VEXP110025
      The assurance intervention
    6. VEXP110030
      Evidence of export and removal and time limits
    7. VEXP110035
      What to look for under direct and indirect exports
    8. VEXP110040
      Official evidence
    9. VEXP110045
      Commercial evidence
    10. VEXP110050
      Common documents used in export procedures
    11. VEXP110055
      Evidence of removal to another Member State
    12. VEXP110060
      Ex-works transactions involving consolidation
    13. VEXP110065
      Sampling the trader's export and intra-EU transactions
    14. VEXP110070
      The mechanics of raising an assessment
    15. VEXP110075
      Penalties and interest implications
    16. VEXP110080
      Checking supplementary records
    17. VEXP110085
      Post-intervention action
    18. VEXP110090
      MSS Standard Export Report details
    19. VEXP110095
      MSS aide memoire for VAT assurance staff
    20. VEXP110100
      Master Air Waybill
    21. VEXP110200
      House Air Waybill
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