This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Supplies of goods within a warehousing regime: Removals of goods from warehouse other than to home use

The procedures to be followed for removals of goods either to another member-state or to a destination outside the EC are detailed in the Customs Tariff Volume 3, part 2.