Updates: VAT Refunds Manual
2026
Introduction to the Unjust Enrichment Defence
Guidance rewritten for clarity and to explain situations where economic analysis required
Last paragraph redacted as for internal staff use only
What to do with claims resulting in unjust enrichment: passing on
Guidance rewritten for clarity and to remove duplication by simplifying and amalgamating content from VRM12200,12220 and 12240 into VRM12200
What to do with claims resulting in unjust enrichment: things to consider with passing on
Page archived- to remove duplication by amalgamating content into VRM12200
Page Archived- for clarity and to remove duplication by simplifying and amalgamating content from 12240 into VRM12200
What to do with claims resulting in unjust enrichment: loss or damage
Guidance re-written to add further clarity
What to do with claims resulting in unjust enrichment: disclosure request
Page Archived as the use of Sch36 powers more appropriately covered by penalties guidance
What to do with claims resulting in unjust enrichment: reimbursement arrangements
Guidance rewritten for clarity and to remove duplication by simplifying and amalgamating content from VRM12500 and 12700 into VRM12500
What to do with claims resulting in unjust enrichment: who can use the reimbursement arrangements
Page Archived to remove duplication by simplifying and amalgamating content from VRM12500 and 12700 into VRM12500
What to do with claims resulting in unjust enrichment: contents
VRM12220,12240,12400 & 12700 deleted as pages archived
2025
Time limits: VAT Regulations 1995
Link to VAT Bad Debt Relief manual updated
2024
Time limits: VAT Regulations 1995
Dates in the example under subheading Regulation 29 updated
2023
2022
End customer claims for refunds of VAT wrongly charged
Page title amended
Guidance extensively re-written
2020
Requirements of a claim: overview
Additional guidance added under subheading 'Claims should not generally be estimated'
New page added - VRM9300
Verifying a claim: case law support
Additional guidance added to the final sentence on the page
Time limits: VAT Regulations 1995
Amended under the 'Post-deregistration input tax' subheading
2019
What to do with claims resulting in unjust enrichment: overview
The first paragraph under the subheading 'What is unjust enrichment' amended