V3.124 Supplies made in the UK

A supply is a taxable supply1 for the purposes of UK VAT only if its place of supply is the UK2. For the territorial extent of the UK, see V1.215.

The place of supply of goods is determined by their location at the time of supply. Four situations can be distinguished:

  1.  

    •     goods are removed from one place to another in the UK

  2.  

    •     goods are removed from a place in the UK to a place outside the UK

  3.  

    •     goods are removed from a place outside the UK to a place in the UK,

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