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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: Handling of correspondence: Issue of duplicate refund form when stamped original has not been received by retailer

The links below provide draft letters that may be sent when a duplicate refund form is to be issued. The letters should be adapted to suit individual circumstances, but note that duplicate refund forms must only be issued if the traveller provides a photocopy of the original Customs certified form.

Reply to traveller

Reply to retailer