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HMRC internal manual

VAT Transport

The supply of ships and aircraft: evidence of qualifying status

There is no legally prescribed requirement for the supplier or customer to issue or hold any form of evidence that a supply relates to a qualifying ship or aircraft. However, general guidance can be found in Notice 744C which sets out HMRC’s suggested approach.

Officers who have reason to believe that there is a material loss of sticking tax through misuse of certification or other evidence should in the first instance contact Supply Policy Team to discuss the approach to be taken.

In cases of doubt, such as when the customer is unable or unwilling to give an undertaking, VAT should be charged at the standard rate.