VEXP80305 | Examples of various export scenarios and VAT treatments: Examples involving exports to associated companies outside the UK: Introduction

Introduction

The following examples detail more complex scenarios which are not as common as those shown in VEXP80100 and VEXP80200. Here we look at examples of a UK supplier making a supply of goods to a business customer that has both UK and non-UK business activities or premises.

VEXP80310 : Supplier delivers the goods directly to a non-UK branch of a UK business.

VEXP80320 : UK business customer arranges for delivery to their overseas address.

VEXP80330 : Non-established taxable person has goods delivered to an overseas address.

VEXP80335 : Overseas business has a UK office but makes no taxable supplies in the UK

VEXP80340 : Shared services centre

The examples are intended to illustrate the need to understand these key points of:

• who is responsible for delivering the goods to the overseas address;

• whether the customer has a presence in the UK;

• what the business does within the UK; and

• Whether the overseas and the UK “branches” are part of the same legal entity.