Policy paper

Revenue and Customs Brief 4 (2022): end-customer claim refunds of VAT wrongly charged

This brief is about how the UK’s withdrawal from the EU affects end-customer claims for refunds of VAT overpaid to a supplier.

• From: HM Revenue & Customs
• Published: 1 March 2022

Documents

End-customer claim refunds of VAT wrongly charged

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This brief explains explains how end-customer claims for refunds of VAT overpaid to a supplier are affected by the UK’s withdrawal from the EU.

It replaces Revenue and Customs Brief 4 (2017).

Published 1 March 2022