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