Commentary

BB/23/04 VAT—changes to the VAT Retail Export Scheme

Part V16 Forms and other HMRC material

BB/23/04 VAT—changes to the VAT Retail Export Scheme

BB/23/04 VAT—changes to the VAT Retail Export Scheme

Business Brief, Issue 23. 20 August 2004

This Business Brief is aimed primarily at retailers and refund companies selling goods to overseas visitors under a scheme commonly advertised in United Kingdom (UK) shops as “Tax Free Shopping”. Under the scheme overseas visitors to the UK, ie those from outside the European Community (EC), can receive VAT refunds on goods they have personally exported from the EC.

The changes

Following a review of the scheme procedures, changes are being made to counter misuse and fraud. The review was conducted in consultation with operators of the scheme and customs' officers who stamp refund forms at points of

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