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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: Introduction: Scope of this guidance

VAT manuals are the main reference material for people working on VAT in HMRC. They outline formal procedures and work systems, and give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HM Revenue and Customs and should not be relied upon by businesses in calculating their taxes and duties.