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HMRC internal manual

VAT Export and Removal of Goods from the UK

Removals of goods to other Member States - evidential requirements: Removal across the Irish land boundary

Evidence of removal of goods to the Republic Of Ireland across the land boundary can be problematic, particularly when the goods are collected by the customer. In these circumstances, as with any ex-works supplies, the standard of evidence required to substantiate the removal is high. Although we cannot insist that a particular document must be held, we make recommendations in Notice 725, section 5, about the documents that can provide acceptable evidence of removal.