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HMRC internal manual

VAT Single Market

HM Revenue & Customs
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Record keeping, reporting and accounting: business records: register of temporary movements

Regulation 33(1) of the VAT Regulations 1995 (see VATSM7410) requires a register to be maintained for all temporary movements of goods (see VATSM4680). This is to include goods temporarily sent by a UK business to another EC Member State as well as any goods received by a UK business from a Member State for processing, repair etc.

For goods temporarily removed under Article 4(g) of the VAT (Removal of Goods) Order 1992 which are required to be returned within two years (see VATSM4680), regulation 33(2) requires specific information to be recorded in the register (see VATSM7410).

Businesses should be encouraged to include details of any goods where it is unclear on dispatch exactly when they will be returned. This will ensure that where a two year limit applies, any necessary tax can be brought to account promptly. If the time limit is exceeded the movement will belatedly be covered by the normal rules for the movement of own goods (see VATSM4680).

The register need not be in any particular format, but the information set out above must be readily available for all goods temporarily moved between the UK and other EC Member states.