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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

VATRESNI8000 - Handling Correspondence: Contents

  1. VATRESNI8050
    Introduction
  2. VATRESNI8100
    Out-of-date documents
  3. VATRESNI8150
    Non-Receipt of refund
  4. VATRESNI8200
    Failure to comply with conditions
  5. VATRESNI8250
    Complaints about deductions
  6. VATRESNI8300
    Refunds of VAT on services
  7. VATRESNI8350
    Complaint about the availability of the VAT retail export scheme for non-EU visitors
  8. VATRESNI8400
    Form not stamped by EU customs
  9. VATRESNI8450
    Problems encountered at EU departure points
  10. VATRESNI8500
    Non-NI/EU stamping of refund forms
  11. VATRESNI8550
    Issue of duplicate refund form when stamped original has not been received by retailer
  12. VATRESNI8600
    Refund form left in drop box and subsequently rejected
  13. VATRESNI8650
    Inadequate description of goods on VAT 407(NI)
  14. VATRESNI8700
    Complaints that refund not paid - goods imported to GB
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