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HMRC internal manual

VAT Export and Removal of Goods from the UK

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HM Revenue & Customs
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Assurance procedures: Post-intervention action

Post-intervention action should be undertaken as follows

  • You should complete a report. The report should be as fully detailed as possible - you should specify exactly what checks you have made on exports and removals including periods checked and any errors found. This will greatly assist if there are any problems in the future.
  • Any schedules which will be used for assessment action should be clear and be agreed with the trader if possible.
  • If you give the trader any verbal rulings or discover any errors (whether the subject of assessment action or not) you should follow up with a written confirmation of the ruling or the error and the means of correcting the error.
  • Be prepared to carry out further MSS checks if you find any errors or need to confirm whether any commercial evidence of export is backed up by official evidence of export. If you think that you may need to carry out further MSS checks it is advisable to obtain the name of the agent who made the export declaration on behalf of the trader if the trader did not make their own declaration.

Assessments

Follow the procedures outlined in VEXP90000. It is vital that you ensure that the assessment covers the correct periods - in most cases this will be the period in which the time limit allowed to export the goods and obtain satisfactory evidence of export expires. If the incorrect periods are used the result could be the invalidation of the assessment. Any queries should be discussed with the Exports/Removals UoE.

Further guidance on the mechanics of raising an assessment is contained in VEXP110070.

The European Court of Justice decision in Teleos PLC established that, in certain limited circumstances, a trader retains the right to zero-rate a supply even if evidence he has relied on in good faith turns out to be false. There is more information about the impact of Teleos in VEXP70400.