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HMRC internal manual

VAT Sailaway Boat Scheme

From
HM Revenue & Customs
Updated
, see all updates

Assurance procedures: assurance objectives

The main objectives when assuring the scheme are set out in the table below.

### Ensure that… ### Achieved by ……
   
All documents refer to the same vessel Comparing the certified Form VAT 436 to the other commercial documents relating to the supply, which the trader should hold.
The supply has correctly been zero-rated Scrutinising the traders copy of the VAT 436 and ensuring that the evidence of export on the original copy (1) of the VAT 436 has been stamped by customs authorities at the final departure point from the EC and within the time limits for export. Where vessels are exported via another Member State, the trader should also retain the Single Administrative Document (SAD) (C88) duly stamped by customs. Photocopies should not be accepted.
The Personal Transport Unit (PTU) at Dover has been notified Checking with the PTU to ensure they have received a copy of the VAT 436.
Vessels have only been supplied to private individuals Where possible, carrying out random checks on buyers particularly those shown as UK residents. For example, is the buyer in business in the UK? - if so, check that the boat has not been purchased for use by that business. If it has, see action to take in the table at VSWB4050.
Time limits for export have been met Checking that the date of export stamped by customs on the VAT 436 is within the time limits from the date the vessel was delivered (also shown on the VAT 436), namely:
  • for a non-EC resident - within 6 months of the date of delivery
  • for an EC resident - within 2 months of the date of delivery.