- HMRC updated VAT Notice 723A for UK VAT refunds for overseas businesses
- Postal claims now require document copies, not originals
- Certificates of status are exceptions as documents are not returned
- Electronic claims guidance is streamlined in section 2.10.1
- Several sections are renumbered with minor wording improvements
- Non-UK businesses should submit copies for postal claims
- Refer to updated section 2.10.1 for electronic claims
- Original documents will not be returned
- Updated VAT Notice 723A is available on HMRC’s website
Source: deeksvat.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.