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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. VSME40000
  3. VSME41000
  4. VSME41150

Exports: once satisfied that the goods exist, establish where they were delivered to

  • direct to port - normally zero rated;
  • to a UK address - usually standard rated? and
  • are all conditions met to zero rate the goods (Notice 703).
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