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HMRC internal manual

VAT Export and Removal of Goods from the UK

Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the EU: Introduction


The following examples detail more complex scenarios which are not as common as those shown in VEXP80100 and VEXP80200. Here we look at examples of a UK supplier making a supply of goods to a business customer that has both UK and non-EU business activities or premises.

VEXP80310 : Supplier delivers the goods directly to an overseas location of a UK business.

VEXP80320 : UK business customer arranges for delivery to their overseas address.

VEXP80330 : Non-established taxable person has goods delivered to an overseas address.

VEXP80335 : Overseas business has a UK office but makes no taxable supplies in the UK

VEXP80340 : Shared services centre

The examples are intended to illustrate the need to understand these key points of:

  • who is responsible for delivering the goods to the overseas address;
  • whether the customer has a presence in the UK;
  • what does the business does within the is UK; and presence do
  • Whether is the overseas and the UK “branches” are presence part of the same legal entity.