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Official guidance
VAT Refunds to Overseas Business Persons

VROBP3000 · Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business

  • VROBP3010 · Submission of claims
  • VROBP3020 · Who can reclaim VAT
  • VROBP3030 · Time limits
  • VROBP3040 · Enquiries about claims
  • VROBP3050 · Claiming VAT on services
  • VROBP3060 · Verification of claims
  • VROBP3070 · Appeals
  1. Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: contents
  2. Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: verification of claims

VROBP3060 | Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: verification of claims

From HM Revenue & Customs · VAT Refunds to Overseas Business Persons

The Overseas Repayment Unit (ORU) may refer claims to local offices to verify particulars of taxable transactions. Local offices must give these requests priority to avoid delay in the repayment of claims. The details of what needs verifying will be included in each reference.

All verifications are raised through Electronic Folder with a reference description 452 or 453, as appropriate.

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