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HMRC internal manual

VAT Export and Removal of Goods from the UK

HM Revenue & Customs
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Assessments, adjustments and demands for tax: Satisfactory evidence produced after an assessment has been issued

If satisfactory evidence of export or removal is obtained and produced at a later date, it should be remembered that tax was due at the point when the original time limit for obtaining the evidence expired. An assessment should not be withdrawn simply because evidence has now been produced. Instead, the trader should be advised to make an appropriate adjustment to the VAT return for the period in which the evidence was obtained by making an adjustment to a current VAT account.

There is no time restriction (after the period for obtaining evidence has expired) for obtaining satisfactory evidence.

Where an assessment is raised and the trader subsequently produces satisfactory evidence of export or removal, it is important to remember that any interest charged on the assessment is still legally due. This is supported in the Court of Appeal case between the Commissioners and Musashi Autoparts Europe Ltd - see VEXP90800.