United Kingdom HMRC Guidance: Pay VAT deferred due to coronavirus (COVID-19) 09 February 202193 views1 min read Source gov.uk Coronavirus Liability (reverse charge/withholding) HMRC Guidance: Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (Notice 723A) HMRC Guidance: Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU