HMRC modified a VAT notice 723A to reflect changes to the VAT refund process. The VAT notice applies to businesses situated in the UK that are subject to EU VAT as well as firms located outside the UK that are subject to UK VAT. The Isle of Man is included in all references to the United Kingdom in this VAT notice. The electronic cross-border refund system which allows businesses in Northern Ireland to get refunds of VAT paid on items purchased in other EU nations, will continue to be available.
Source: GVC
