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HMRC internal manual

VAT Refunds to Overseas Business Persons

Taxable persons in other countries who wish to claim repayment from the United Kingdom: Reviews and appeals

The NAS are responsible for issuing information to claimants from abroad who enquire about reviews or appeals in the United Kingdom. Guidance on reviews and appeals is set out in ARTG3000.

Any review will be carried out by the ORU and any appeal is likely to be heard in London.