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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: Assurance at the retailer: Goods not eligible under the scheme

Notice 704sets out goods that may not be sold under the scheme.

  • Zero-rated items must not be included on the VAT refund document (unpaid “output tax” might be refunded against these zero-rated items by the retailer or refund company).
  • Services provided with goods must not be included in the price for the goods listed on the VAT refund document - for example, extended warranties and service contracts sold with electrical goods.