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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

Fiscal warehouses: Goods not supplied whilst warehoused

Where fiscally warehoused goods are not subject to supply whilst warehoused, the value on removal is the value at entry into the regime, plus the value of any relieved services performed whilst the goods were fiscally warehoused.

Where goods not subject to a relieved supply as described in VWRHS4090 are placed in warehouse and then removed without being supplied and without having been subject to a supply of associated services (see VWRHS4120), no taxable event has occurred and no VAT is therefore due on removal.