Updated Guidance on Zero-Rated Exports in the United Kingdom’s VAT System

• HMRC’s Public Notice 703 has been updated
• The Notice provides guidance on zero-rating exported goods
• The update includes information on fuel types not covered by Extra Statutory Concession 9.2
• It also includes updated information on when the export of a motor vehicle cannot be zero-rated
• The update also covers evidence requirements for zero rating and direct exports in specific paragraphs.

Source: marcusward.co

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.