Updates: VAT Refunds Manual
2023
What must be set-off in a claim
Guidance entirely re-written
Verifying a claim: evidence in historic claims
Guidance entirely re-written
2022
End customer claims for refunds of VAT wrongly charged
Guidance extensively re-written
2020
New page added - VRM9300
Verifying a claim: case law support
Additional guidance added to the final sentence on the page
Requirements of a claim: overview
Additional guidance added under subheading 'Claims should not generally be estimated'
Time limits: VAT Regulations 1995
Amended under the 'Post-deregistration input tax' subheading
2019
What to do with claims resulting in unjust enrichment: overview
The first paragraph under the subheading 'What is unjust enrichment' amended