VRM0500 · Data Protection
VRM1000 · Overview
VRM2000 · Vetting a claim
VRM3000 · Circumstances for a claim for refund
VRM4000 · Who is entitled to claim
VRM5000 · Requirements of a claim
VRM6000 · What can be claimed
VRM7000 · What must be set-off in a claim
VRM8000 · Time limits
VRM9000 · Verifying a claim
VRM10000 · What to do with claims during litigation
VRM11000 · What to do with abusive claims
VRM12000 · What to do with claims resulting in unjust enrichment
VRM13000 · End customer claims for refunds of VAT wrongly charged
VRM14000 · What to do when refusing a claim
VRM15000 · Appeals against refusal of a claim
VRM16000 · Penalties
VRM12220 · What to do with claims resulting in unjust enrichment: things to consider with passing on
VRM12240 · What to do with claims resulting in unjust enrichment: passing on and points for and against unjust enrichment
VRM12400 · What to do with claims resulting in unjust enrichment: disclosure request
VRM12700 · What to do with claims resulting in unjust enrichment: who can use the reimbursement arrangements

VAT Refunds Manual

From HM Revenue & Customs