Revenue and Customs Brief 4 (2022): end-customer claim refunds of VAT wrongly charged

Published on: 02 March 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT Brief which explains how end-customer claims for refunds of VAT overpaid to a supplier are affected by the UK’s withdrawal from the EU. The Brief replaces Revenue and Customs Brief 4 (2017).

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

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