Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Export and Removal of Goods from the UK

Fraud: false evidence of export and removal

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

False evidence of export or removal can indicate the possible diversion of goods on to the UK market free of VAT. Be wary of accepting commercial evidence at face value – be prepared to carry out further checks. A number of methods of checking commercial evidence of export are detailed in this section. However the list is not exhaustive and new Intell systems are being constantly developed. You should contact the National Co-ordination Unit in Ipswich, whose details are shown at VEXP120035 who will carry out the checks on your behalf, and advise you of what is available. You need to be clear as to what information you want to be checked. NCU will provide you with the information but not necessarily immediately.

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.