HMRC internal manual

VAT Personal Exports: Retail Exports

From:: HM Revenue & Customs
Published:: 12 April 2016
Updated:: 23 January 2026 - See all updates

VATRES7000 - Personal exports - retail exports: Assessments / appeals

This is the archival message of the site

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).