https://www.google.com/url?rct=j&sa=t&url=https://www.gov.uk/government/publications/vat-tax-free-shopping-retailers-checklist-vat-407-notes/tax-free-shopping-retailers-checklist-vat407-notes&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNHMnavkiY9OMhg-6gCLd1UAWDQnpg