VROBP1010 - Introduction: scope of this guidance

Our guidance is the main reference material for people in HMRC. All Revenue and Customs formal procedures and work systems are outlined in this guidance which gives managers and staff rules, guidelines and general advice on interpreting them.

The guidance is aimed at Revenue and Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance:

• describes the role of HMRC in dealing with refunds of VAT to non-UK businesses and refunds of VAT under the Northern Ireland Protocol
• explains the roles of the Overseas Repayment Unit and the VAT Registration Service.

This guidance should be read in conjunction with Notice 723A Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses and Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU.