VEXP Export of goods from the UK - Recent changes to this guidance
Below are details of the amendments that were published on 9
May 2008 (see the
update index for all updates)
| Section | Details of update |
| Overall | This guidance updates and replaces the information formerly published as V1-20 Export of goods from the UK. It has been reformatted to reflect the new style for HMRC guidance. Further changes from the previous version are listed below. |
| VEXP30500 | New guidance on retention of evidence of export by third parties |
| VEXP60000 | Information about the VAT treatment of goods sold for on board consumption on ships and aircraft has been removed because this issue is dealt with in V1-4 Place of supply |
| VEXP60600 | New guidance on fuel for lifeboats |
| VEXP70200 | New guidance on evidence of removal across the Irish land boundary |
| VEXP70400 | New guidance on the impact of the ECJ decision in Teleos |
| VEXP90000 | Clarification of assessment procedures |
| VEXP90500 | Clarification of procedures for returns selected for pre-repayment credibility checks |
| VEXP90900 | New guidance on the use of powers conferred by section 30(10) VAT Act 1994 |
