- VAT Notice 703 has been updated to remove outdated customs language and reflect current legal requirements and procedures as of February 13, 2026.
- Goods exported from the UK can be zero-rated for VAT if they physically leave the UK and all HMRC requirements are met.
- Exporters must follow specific conditions and deadlines based on the type of export, usually within 3 months, but sometimes longer.
- Zero-rating is only valid if proper export documentation and records are obtained and maintained according to HMRC guidelines.
- Accurate documentation proving the goods have left the UK is essential, and this area is often subject to legal disputes.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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