Diplomatic privilegesGuidance on the importation, acquisition and withdrawal from warehouse of goods under diplomatic privilege.
ExportsGuidance on the VAT treatment of goods supplied for export from the United Kingdom.
ImportsGuidance on VAT on imported goods and also Import VAT reliefs.
Imports from customs procedures with economic impact, end-use relief & free zonesGuidance on the Import VAT treatment of goods: entered into and removed from customs suspensive regimes and free zones.
New Means of TransportGuidance on the procedures for controlling the new means of transport arrangements.
Personal exports: motor vehiclesGuidance on the assurance procedures for the supply of tax-free vehicles under the Personal Export Scheme (PES).
Personal exports: retail exportsGuidance on how to claim a refund of VAT paid on goods purchased in the UK, provided all the conditions of the scheme are met.
Place of supply - goodsGuidance on the place of supply of goods and its impact on the scope of VAT.
Place of supply - transportGuidance on the place of supply of transport and its impact on the scope of VAT.
Place of supply - servicesGuidance on the place of supply of services and its impact on the scope of VAT.
Refunds to overseas business personsGuidance on the intentions of the European Community eighth and thirteenth VAT Directives and sets out how they are to be implemented.
Reverse chargeGuidance on the reverse charge procedure which is a measure designed to counter criminal attacks on the UK VAT.
Sailaway boatsGuidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU).
Single marketGuidance on the rules that apply to intra-EC supplies and acquisitions of goods within the Single Market together with HMRC interpretation of those rules .
