HMRC Guidance: Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (Notice 723A)

Find out how to claim a refund of VAT in the UK if you are established outside the UK or how to claim back EU VAT if you are established in the UK or Isle of Man (Notice 723A).

Contents

1. Detail
2. 1. Overview
3. 2. How UK and Isle of Man businesses can claim EU VAT
4. VAT incurred on or before 31 December 2020
5. VAT incurred on or after 1 January 2021
6. 3. Transitional rules for refunds of UK VAT to EU businesses at the end of the transition period
7. 4. Refunds of UK VAT for businesses established outside the UK
8. Your rights and obligations
9. Putting things right
10. How HMRC uses your information

Source gov.uk