VAT Notice 723A: Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses

Published on: 23 April 2021

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HMRC has updated its VAT notice to cover EU VAT refunds for UK businesses following the end of the Brexit transition period, and adjustments to previous UK VAT refund claims by non-UK businesses where an overpayment has been received.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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