Introduction: Scope of this guidance
Our guidance is the main reference material for people in HMRC. All Revenue & Customs formal procedures and work systems are outlined in this guidance which gives managers and staff rules and guidelines and general advice on interpreting them.
The guidance is aimed at Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and duties.
- describes the role of HMRC in dealing with refunds of VAT under the 13th Directive and Directive 2008/9; and
- explains the roles of the Overseas Repayment Unit and the VAT Registration Service
It should be read in conjunction with Notice 723a Refunds of VAT in the European Community for EC and non-EC businesses which explains the scheme in detail, providing information needed to reclaim repayment from each Member State as well as information on reclaiming refunds of United Kingdom VAT when claimants are from countries outside the EU.