VAT Notice 703: export of goods from the UK updated

Released 9 October 2017

HMRC have re-issued VAT Notice 703: export of goods from the UK (9 October 2017) to update guidance on zero-rating Foreign Office supplies and services.

VAT Notice 703: export of goods from the UK explains the conditions for zero-rating VAT on an export of goods, that is, when the goods leave the European Community. The Notice has been updated at section 7.11, 'Supplies delivered to the Foreign and Commonwealth Office and Foreign and Commonwealth Office Services', which are a category of supplies which can be zero-rated, to give examples of what evidence should be given that a supply has been made. This notice updates Notice 703 (March 2014) which cancelled and replaced Notice 703 (November 2013).

View the updated VAT Notice 703: export of goods from the UK.

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