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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From
HM Revenue & Customs
Updated
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Fiscal warehouses: Accounting for tax on removals from the regime

Any VAT due on removal must be accounted for by VAT-registered traders on the VAT return covering the period of removal. Non-registered traders must account for any tax due on Form VAT 150, with payment made in cash or by cheque.