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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: Assurance at the retailer: Shortcomings in retailer’s procedures

Any shortcomings in complying with the conditions in Notice 704should be brought to the retailer’s attention; and future action required to comply with VAT retail export scheme conditions should be confirmed in writing. However, failure to maintain sufficiently robust systems checks to prevent abuse of the concession allowing completion of the refund form on production of receipts for past purchases should result in the concession being denied to individual retailers.