HMRC Guidance: VAT on goods exported from the UK (VAT Notice 703)

 

• Zero‑rating principle: Goods exported from the UK can be zero‑rated for VAT (0%) provided they physically leave the UK and all HMRC conditions are met; the notice explains who can apply zero‑rating and the legal basis under the VAT Act 1994. [gov.uk]
• Conditions & time limits: Exporters must ensure goods are exported within specified time limits (generally within 3 months, longer in some cases) and meet detailed conditions depending on whether the export is direct, indirect, or in special scenarios (e.g. retailers, ships, aircraft). [gov.uk]
• Evidence & record‑keeping: Zero‑rating is only valid if acceptable proof of export is obtained and retained (such as customs declarations and commercial transport documents), with clear rules on records, customs systems, and compliance checks. [gov.uk]

 

Contents

• 1. Overview
• 2. The basics
• 3. Conditions and time limits for zero rating
• 4. Conditions for zero rating in specific circumstances
• 5. Customs declaration systems
• 6. Proof of export
• 7. Proof of export for zero rating in specific circumstances
• 8. Relief for marine fuel (ESC 9.2)
• 9. Exports by retailers
• 10. Stores for use in ships or aircraft leaving the UK
• 11. Records and accounting for VAT
• 12. Forms
• 13. Trade Associations
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How HMRC use your information

 

Source gov.uk

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