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  1. Home
HMRC internal manual

VAT Retail Export Scheme (Northern Ireland)

From:
HM Revenue & Customs
Published
5 December 2025
Updated:
4 December 2025 - See all updates
  1. Back to contents

VATRESNI2000 - Basic principles of the scheme: Contents

  1. VATRESNI2050
    What does this section of the guidance cover?
  2. VATRESNI2100
    Who can buy goods under the scheme
  3. VATRESNI2200
    Who can operate the VAT Retail Export Scheme
  4. VATRESNI2300
    Restrictions by the retailer
  5. VATRESNI2400
    What is the legal basis for the scheme's conditions?
  6. VATRESNI2500
    VAT refund documents
  7. VATRESNI2600
    VATRESNI in conjunction with other schemes
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