VATRESNI8150 | Handling correspondence: Non-Receipt of refund

Below are draft letters that may be used if a traveller writes to complain about non-receipt of a refund. The letters should be adapted to suit individual circumstances.

Reply to the traveller

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] regarding goods purchased from [insert name of retailer] using the retail export scheme.

HM Revenue and Customs set the conditions for retailers participating in the scheme but does not process VAT refunds. The refund, including its amount and method, is a commercial agreement between the customer and the retailer at the time of purchase.

A request has been sent to the retailer to review this issue. Further correspondence should be directed to the retailer.

Yours sincerely,

Covering letter to the retailer

Dear Sir/Madam,

VAT Retail Export Scheme

We have received a letter from [insert name] concerning non-receipt of a VAT refund due on goods purchased from your shop. Details of the purchases are:

[insert date of purchase, description and value of goods etc]

Please review this matter and respond directly to [insert name], as appropriate.

Please note that zero-rating the supply in your records should only occur after the refund has been provided to the customer. If a refund is not issued, HM Revenue and Customs may recover the output tax for the supply.

Your customer has been informed that you have been contacted to investigate this

Yours faithfully,