Summary

Guidance on how to claim a refund of VAT paid on goods purchased in the UK, provided all the conditions of the scheme are met

Contents

  1. VATRES0500
    Data Protection
  2. VATRES1000
    Introduction: contents
  3. VATRES2000
    Basic principles of the scheme: contents
  4. VATRES3000
    How the scheme works: contents
  5. VATRES4000
    Controls at export - airports and ports: contents
  6. VATRES5000
    Retail Export Scheme risks: contents
  7. VATRES6000
    Assurance at the retailer: contents
  8. VATRES7000
    Assessments / appeals
  9. VATRES8000
    Handling of correspondence: contents
  10. VATRESUPDATE001
    update index