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

Published on: 07 June 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated VAT Notice 723A with information in relation to the rules for claiming VAT. Updates have also been added in relation to refunds for EU businesses incurred on or before 31 December 2020.

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

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