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Contents

Official guidance

VAT Single Market

VATSM4000 · Transfers of own goods

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VATSM4100 · Background
VATSM4200 · Legislation: Contents
VATSM4300 · Goods sent from the UK
VATSM4400 · Goods sent to the UK
VATSM4500 · Goods sent on sale or return, approval or similar terms
VATSM4600 · Exceptions
VATSM4700 · Sales after a trial run
VATSM4800 · Movements of trading stocks

Transfers of own goods: contents
Transfers of own goods: goods sent to the UK

VATSM4400 | Transfers of own goods: goods sent to the UK

From HM Revenue & Customs · VAT Single Market

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