VAT Retail Export Scheme (Northern Ireland)

VATRESNI8100 - Handling of correspondence: Out-of-date documents

Below is a draft letter that may be sent to a retailer who has used out of date refund forms. The letter should be adapted to suit individual circumstances.

Dear Sir/Madam,

VAT Retail Export Scheme

The attached retail export scheme (RES) Form VAT 407(NI) is an outdated version of the VAT refund document.

Current versions of the VAT 407(NI) refund form may be obtained by calling  VAT General Enquiries on 0300 200 3700. You can use Relay UK if you cannot hear or speak on the phone, dial 18001 then 0300 200 3700.  Additional information is provided on the Relay UK website.

Relevant guidance can be found in VAT Notice 704 Retail Export Scheme (Northern Ireland) and Notice 704/1 Claim VAT back on tax-free shopping in Northern Ireland on the Gov.UK website.

This time, the form has been certified to enable you to refund the VAT and to zero-rate the supply. Please ensure that the correct form is used in the future.

Yours faithfully,