Claiming back VAT on gifts sent abroad

MyUsername

A friend of mine is from a non-EU country but is a British citizen and is wanting to buy some items to take to her family back home in the non-EU country and I was wondering if it's possible for her to claim back VAT on items if they are intended for someone outside the EU, if it is possible what way would she go about doing this?

antrobus

They need to get a VAT 407 form from the retailer, and present it to Customs on exit.

https://www.gov.uk/tax-on-shopping/taxfree-shopping