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HMRC internal manual

VAT Sailaway Boat Scheme

HM Revenue & Customs
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Other related guidance notes and public notices

You can find further information on aspects of exporting boats from the UK in:

  • VAT Notice 703/2 - Sailaway boats supplied for export outside the EC.
  • VAT Notice 8 - Sailing your pleasure craft to and from the United Kingdom
  • VAT Notice 275 - Export Procedures
  • Guidance C1-15 - Pleasure Craft
  • EXPP - the Export Procedures Manual
  • Form C 1331 - Pleasure craft on non-EC voyages leaving the UK/arriving in the UK

Other related guidance referred to in this book:

  • VEXP - Export of goods out of the EC
  • VATRES - Personal exports - retail exports
  • VAT Notice 704 - Retail exports
  • VAT Notice 703 - Export of goods from the United Kingdom