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HMRC internal manual

VAT Export and Removal of Goods from the UK

Assurance procedures: Introduction

This section replaces and updates guidance previously contained in the VAT Control Notes: assurance techniques. It is concerned with the assurance of traders who zero rate supplies of goods

  • for export from the UK to a place outside the EU or
  • for removal from the UK to another EU Member State.

It has been produced to assist assurance staff in preparation for visiting such traders and to assist in identifying potential risk areas.