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HMRC internal manual

VAT Export and Removal of Goods from the UK

From
HM Revenue & Customs
Updated
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Assurance procedures: Introduction

This section replaces and updates guidance previously contained in the Export control note within V1-37. It is concerned with the assurance of traders who zero-rate supplies of goods

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

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