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HMRC internal manual

VAT Isle of Man

General: refunds under section 33 of VATA 1994

The VAT Order in Council extends the references to tax in section 33 to include tax charged under the Value Added Tax Act 1996 (of Tynwald).

Section 33 bodies registered in the UK reclaim any tax charged to them under the Manx Act by including the amounts in their normal VAT returns.

Non-registered UK section 33 bodies reclaim any such tax from International Accounting Services (ASD 11B) in the normal way.