CrownServant2024

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, 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.

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.