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HMRC internal manual

VAT Export and Removal of Goods from the UK

Export of goods from the UK: recent changes

Below are details of the amendments that were published on 9 May 2008 (see the update index for all updates)

Section Details of update
Overall This guidance updates and replaces the information formerly published as V1-20 Export of goods from the UK. It has been reformatted to reflect the new style for HMRC guidance. Further changes from the previous version are listed below.
VEXP30500 New guidance on retention of evidence of export by third parties
VEXP60000 Information about the VAT treatment of goods sold for on board consumption on ships and aircraft has been removed because this issue is dealt with in V1-4 Place of supply
VEXP60600 New guidance on fuel for lifeboats
VEXP70200 New guidance on evidence of removal across the Irish land boundary
VEXP70400 New guidance on the impact of the ECJ decision in Teleos
VEXP90000 Clarification of assessment procedures
VEXP90500 Clarification of procedures for returns selected for pre-repayment credibility checks
VEXP90900 New guidance on the use of powers conferred by section 30(10) VAT Act 1994