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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: Basic principles of the scheme: What does this section of the guidance cover?

This section describes the basic principles of VAT retail export scheme. This section and the following section on how the scheme works supplement and should be read in conjunction with the guidance contained in:

  • Notice 704 VAT Retail Exports; and
  • Notice 704/1 VAT refunds for travellers departing from the European Community.