HMRC Guidance: Retail Export Scheme (Northern Ireland) (VAT Notice 704)

Find out when goods can be zero-rated if they’re sold to overseas visitors for personal use by a VAT-registered business in Northern Ireland (VAT Notice 704).

Contents

1. Detail
2. 1. Overview
3. 2. General principles
4. 3. Making a sale under the VAT retail export scheme
5. 4. Agency arrangements
6. 5. Completion and control of refund forms
7. 6. Visitors removing goods to Great Britain
8. 7. Other information
9. 8. Special schemes
10. 9. Conditions having force of law
11. Your rights and obligations
12. Help us improve this notice
13. Putting things right
14. How HMRC uses your information

Source gov.uk

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