The United Kingdom, the Isle of Man and the Channel Islands
The United Kingdom consists of Great Britain, Northern Ireland and the waters within 12 nautical miles of their coastlines.
It does not include the Channel Islands or the Isle of Man but for VAT purposes the Isle of Man is treated as part of the UK. If you have customers or suppliers in the Isle of Man, the VAT rules are the same as if they were in the UK. Goods sent from the UK to the Isle of Man or vice versa are not regarded as imports or exports for VAT purposes.
There is no VAT in the Channel Islands. Goods passing between the Channel Islands and the UK or he Isle of Man are imported or exported for VAT purposes.
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