HMRC Guidance: Tax warehousing (VAT Notice 702/10)

Contents

1. Detail
2. 1.Overview
3. 2. Trading in a tax warehouse
4. 3. Accounting for VAT on removals from tax warehouses
5. 4. Removals of goods from a tax warehouse to a place outside the UK
6. 5. Supplies of services in tax warehouses
7. 6. List of processes that change the character of goods held in a tax warehouse
8. 7. Zero rating of services (other than the supply of warehousing) performed within a tax warehouse
9. Your rights and obligations
10. Help us improve this notice
11. Putting things right
12. How we use your information

Source gov.uk