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HMRC Guidance: Exemption and partial exemption from VAT

Update May 18, 2022: Information has been added about what to do if you make supplies that are exempt from VAT when moving goods from Great Britain to Northern Ireland.

Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.

Contents

Source gov.uk

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