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

Updated April 22, 2021: Sections 2, 3.1, 3.3, 3.4 and 4.6 have been updated and section 4.9 has been added to the guide.

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.

Contents

 

• Detail
• 1. Overview
• 2. How UK and Isle of Man businesses can claim EU VAT
• 3. Refunds of UK VAT for businesses established outside the UK
• 4. How businesses established outside the UK can claim refunds of UK VAT
• Your rights and obligations
• Help us improve this notice
• Putting things right
• How HMRC uses your information

Source gov.uk

---

---