awol
Well-known member
From HMRC Notice 8
"Introduction
This notice is intended for us by owners of pleasure craft who sail their crafts to or from the UK and the customs arrival and departure requirements. The Channel Islands are treated as a place outside the UK for VAT purposes.
Private use means recreational (non-commercial) use; this can also include the use of a company owned vessel for private recreational purposes
This does not include movements:
"Introduction
This notice is intended for us by owners of pleasure craft who sail their crafts to or from the UK and the customs arrival and departure requirements. The Channel Islands are treated as a place outside the UK for VAT purposes.
Private use means recreational (non-commercial) use; this can also include the use of a company owned vessel for private recreational purposes
This does not include movements:
- between Northern Ireland and the EU which continue to be treated as intra-community movements
- movements between Northern Ireland and Great Britain"