1 July 2025

HMRC updated its notice regarding refunds of UK VAT for foreign businesses

The change relates to VAT notice 723A.

The main changes are :

Refund applications sent by post now only require copies of documents rather than original copies ;
Certificates of status are exceptions and original copies still required but will not be returned to companies ;
Several sections were renumbered with minor wording improvements to become more readable.

Tax Mag

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