VAT on goods exported from the UK Notice 703

Hello, I am due to move overseas as a Crown Servant on an official deployment with HM Government (so I will not be resident in the UK). If I purchase some goods from a vendor / supplier from their store in the UK and subsequently get an agent to take these goods outside of the UK (Indirect export section 2.9), do I qualify for zero-rating of VAT or does zero-rating only apply for direct exports? I wondered how section 2.9 intersects with section 7.12 where "you can zero rate the supply of goods ordered by ... British diplomats abroad that are delivered to the FCDO". Thank you.

Hi Riccardo Ib,
As per the guidance below the supplier cannot treat a supply of goods as an indirect export if they are purchased by a UK resident or visitor for their personal (non-commercial) use:
VAT on goods exported from the UK (VAT Notice 703)
If the goods are sent by the supplier to a destination outside the UK, however and the supplier is responsible either for arranging the transport yourself or appointing a freight agent then they should charge you at the zero rate as a direct export.
If you are classed as a diplomat then a supplier can zero rate the supply to you if the goods are delivered to the FCDO or FCDOS (formerly the FCO, FCOS and Department for International Development) for export through diplomatic channels within 3 months of the time of supply.
Thank you.

Hi, I am now classed as an "overseas person" as I have relocated and am not resident in the UK. Section 11.3 says that "If the goods are either subsequently exported or you later obtain evidence of export you can then zero rate the supply and adjust your VAT account for the period in which you obtained the evidence. This is provided that the goods have not been used in the UK prior to export (unless specifically authorised by HMRC) and in the case of an indirect export, the goods have been supplied to an overseas person (as defined in paragraph 2.4)." Can I now qualify for zero-rating of VAT if I can evidence that the goods purchased in the UK are then taken outside of the UK by my agent? Thank you.

Hi CrownServant2024
The supplier can only zero rate the indirect export of goods to you if  the supplier meets the condtions at sec 3.4 of Notice 703.
If the goods were sold to you while you were a UK established person then the supplier would not have met the conditions under section 3.4 at the point of the sale and so the supplier would need to be careful as to applying these conditions.
Thank you. 

Thank you. Another question regarding VEXP50600 Particular types of export to destinations outside the UK: Exports via the Ministry of Defence (MOD) to British Forces Post Office (BFPO) addresses Could HMRC confirm that as long as goods are sent to a BFPO address (including goods sent by Crown Servants), that they are eligible for zero rating. Delivery to a BFPO address would be sufficient to confirm that the goods were leaving the UK. Thank you.

Hi,
This guidance is specifically for the export of goods to British forces overseas and as long as the seller has a written order from the purchaser, is satisfied that the BFPO number is outside the UK and has evidence of delivery to the BFPO depot in the UK then the supply can be zero rated. You can see guidance here:
VEXP50600 - Particular types of export to destinations outside the UK: Exports via the Ministry of Defence (MOD) to British Forces Post Office (BFPO) addresses
Thank you.