- HM Revenue and Customs (HMRC) has updated VAT Notice 749 (Local Authorities and similar bodies)
- The update is regarding the address for unregistered local authorities to send their VAT refund claims
- The new address is HM Revenue and Customs, Payments VAT126, BX9 1JZ
- The change can be found in paragraph 12.5 of the notice
Source: slcc.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.