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Posted Tue, 23 Jul 2024 11:51:16 GMT by chrisleng
I have a Jersey-based client who owns racing cars which are registered in Jersey. Two of these cars have been moved to me in the UK for some modification work. They will then be taken to Europe to be raced. From guidance I cannot establish the VAT liabilities of the work I am carrying out, and of the subsequent movement to Europe. Any ideas?
Posted Tue, 23 Jul 2024 14:54:32 GMT by HMRC Admin 10 Response
Hi
Please see the guidance below, specifically section 15.9 which explains that the service of providing work on goods which are subsequently exported are zero rated:
Zero rating

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