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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Exports: Check for evidence that the goods stated to have been exported actually exist

  • are similar goods on display;
  • are similar goods purchased regularly;
  • are they standard lines;
  • are they clearly identified and described on all documents; and
  • have payments been received or made - are they bona fide transactions?