Commentary

703 VAT on goods exported from the UK

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

703 VAT on goods exported from the UK

Part V8 HMRC Notices | Commentary

703
VAT on goods exported from the UK

December 2020

This notice cancels and replaces Notice 703 (March 2014). This notice applies to supplies made on or after 1 January 2021.

It applies to supplies from Great Britain exported out of the UK and to supplies from Northern Ireland exported out of the UK to non-EU destinations. References to UK should be construed accordingly.

Find out about VAT on movements of goods between Northern Ireland and the EU.

1 Overview

Main narrative treatment—Division V4.3.

1.1 Information in this notice

This notice explains the conditions for zero rating VAT on an export of goods, that is, when the goods leave the UK. It also provides guidance on what you should do when you export goods in specific circumstances. For information about services performed on goods for export see Place of supply of services (VAT Notice 741A).

1.2 Changes to this notice

This notice has been updated to reflect changes to the VAT treatment of supplies of goods and services following the UK's departure from the European Union and the end of the transition period.

1.3 Who should read this notice

You should read this notice if you are a VAT-registered person and you intend to export goods or if you are involved in the exportation of goods as a customs clearing agent, freight forwarder, haulier, warehousekeeper, shipping company or airline.

1.4 The UK law relating to exports

The principal UK VAT law relating to the zero rating of exports of goods for VAT purposes can be found in:

  1.  

    •     VATA 1994, s 30(6) for direct

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