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VAT

21st April 1988, Page 44
21st April 1988
Page 44
Page 45
Page 44, 21st April 1988 — VAT
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N EW EXPORT SCHEME • HM Customs and Excise has changed the documentation used for the Retail Export Scheme. Properly drawn up invoices may now be used as an alternative to forms VAT 407, VAT 435 or trader-produced equivalents.

Such invoices must contain specific information, the details of which are set out in an amendment slip to Notice 704, which will be available in April Following these changes Customs and Excise will be reviewing the arrangements for certification of forms and the acceptance of alternative evidence of export which may have to be restricted. No more changes will be introduced before 1989.