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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: Handling of correspondence: Introduction

VATRES8000 contains standard letters for use in answering the most common complaints and queries on the VAT retail export scheme.

Who deals with the correspondence?

Type of correspondence… Should be addressed to…
Routine telephone and written queries from businesses and the public the NAS
Complaints from the public about the operation of the scheme the NAS, who should raise any areas of doubt with the Retail UoE before replying
Complaints about a retailer the appropriate regional complaints officer
Complaints about handling of a VAT retail export scheme claim at a port customs officers at the appropriate (sea / air) port
MP correspondence the VAT policy team see VATRES1200