Chris Green wrote:

Andy Burns wrote:

for items under £135 (same threshold as duty) the EU seller should
add UK VAT at point of sale and then pay it to HMRC.

Ah, that's where the £135 threshold comes in. Does this apply when
both 'shopping in person' as well as mail-order/on-line?

I thought with tourists they paid the VAT within the country, then
reclaimed it at point of export? If arriving "in person" with the
goods, I think you get £270 or £390 allowance plus beer and fags.