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VAT Sailaway Boat Scheme

Publication Date: 2022

Publisher: Bloomsbury Professional

Copyright: 2022 Crown

VAT Sailaway Boat Scheme

VAT Sailaway Boat Scheme

Guidance on the VAT treatment of private pleasure craft supplied to private individuals to be sailed away outside the European Union (EU)

Last update: 31st March 2022

Contents

  • Expand All
  • Collapse All
  • VSWB1010: Scope of VSWB
  • VSWB1020: Other related guidance notes and public notices
  • VSWB1030: The law
  • VSWB1050: The role of VAT: General Enquiries
  • VSWB1060: Units of Expertise
  • VSWB1080: The role of the VAT Policy team
  • VSWB2000: General principles
  • Open Section
    VSWB3000: Operation of the scheme
    • VSWB3010: Operation of the scheme: The conditions of the scheme
    • VSWB3020: Operation of the scheme: Documentation
    • VSWB3030: Operation of the scheme: Evidence of export
    • VSWB3040: Operation of the scheme: Accounting arrangements
  • Open Section
    VSWB4000: Assurance procedures
    • VSWB4010: What VSWB4000 covers
    • VSWB4020: Assurance objectives
    • VSWB4030: Risks
    • VSWB4040: Issuing assessments
    • VSWB4050: Taking action where other conditions are breached
    • VSWB4060: Tribunal appeals
  • VSWBUPDATE001: update index

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