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HMRC internal manual

VAT Personal Exports: Retail Exports

From
HM Revenue & Customs
Updated
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Personal exports - retail exports: Handling of correspondence: Failure to comply with conditions

The link below provides a draft letter that may be used when a traveller is not eligible to receive a refund because the conditions of the retail export scheme have not been met. The letter should be adapted to suit individual circumstances.

Reply to traveller