VWRHS4150 | Fiscal warehouses: Accounting for tax on removals from the regime
From HM Revenue & Customs · VAT Supplies in Warehouse and Fiscal Warehousing
Any VAT due on removal must be accounted for by VAT-registered traders on the VAT return covering the period of removal. Non-registered traders must account for any tax due on Form VAT 150, with payment made in cash or by cheque.