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HMRC internal manual

VAT Export and Removal of Goods from the UK

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HM Revenue & Customs
Updated
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Export of goods from the UK: recent changes

Below are details of the amendments that were published on 15 January 2009 (see the update index for all updates)

Section Details of update
   
VEXP20400 New page on the basic conditions for zero-rating intra-EC supplies. This information is to be removed from V1-16 Single Market.
VEXP20500 New page on using the customer’s EC VAT number. This information is to be removed from V1-16 Single Market.
VEXP20600 New page on the High Court decision in JP Commodities Ltd.
VEXP20700 New page on the legal framework for zero-rating intra-EC supplies. This information is to be removed from V1-16 Single Market.
VEXP110000 New section on assurance procedures. This information is an updated version of the V1-37 Control Note on Exports, which is to be cancelled.
VEXP120000 New section on fraud. This information is an updated version of the V1-37 Control Note on Exports, which is to be cancelled.