Commentary

V7.263 Exports and dispatches—goods collected in the UK by a customer

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.263 Exports and dispatches—goods collected in the UK by a customer

Part V7 Tax planning | Commentary

V7.263 Exports and dispatches—goods collected in the UK by a customer

A situation may arise where an EU customer (VAT registered) or non-EU customer collects goods himself from the UK supplier, and personally arranges for the goods to be taken out of the country.

In such cases, the onus is still on the UK supplier to obtain proof that the goods have left the UK. As this type of situation is high risk (in the sense that HMRC will be keen to ensure the goods have not been diverted to the UK market), the standard of export evidence required is very

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