Retail Export Scheme (Northern Ireland)

Published on: 23 August 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated 'VAT Notice 704: Retail Export Scheme (Northern Ireland)' to clarify the treatment of goods moving from Northern Ireland to Great Britain where a claim has been made under the VAT retail export scheme.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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