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HMRC internal manual

VAT Refunds to Overseas Business Persons

HM Revenue & Customs
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VAT Refunds to overseas business persons: recent changes

Below are details of the amendments that were published on 20 December 2013 (see the update index for all updates)

Page Details of update
The Whole Guidance Updated to reflect the introduction of the electronic EU VAT Refund system, changes to EU legislation and changes to internal HMRC structure