Notice

VAT Notice 707: Personal Export Scheme

From:
HM Revenue & Customs
Part of:
VAT Notices: numerical order, VAT Notices: alphabetical order, VAT, and Tax agent and adviser guidance
Published:
2 January 2014
Last updated:
16 October 2017, see all updates

This notice explains the Personal Export Scheme and the conditions you must follow if you want to use the scheme as a buyer or a seller.

Document

VAT Notice 707: Personal Export Scheme

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Details

This notice cancels and replaces Notice 707 (January 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Document information

Published: 2 January 2014

Updated: 16 October 2017

+ full page history

  1. Paragraph 8.4 has been updated to make it clearer to suppliers what their obligations are.
  2. First published.

From: HM Revenue & Customs

Part of: VAT Notices: numerical order VAT Notices: alphabetical order VAT Tax agent and adviser guidance