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HMRC internal manual

VAT Retail Export Scheme (Northern Ireland)

From:
HM Revenue & Customs
Published
5 December 2025
Updated:
4 December 2025
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Updates: VAT Retail Export Scheme (Northern Ireland)

2025

5 December 2025 published amendments

VAT Retail Export Scheme (Northern Ireland)

New VAT Retail Export Scheme (Northern Ireland) (VATRESNI) manual published externally.