HMRC has updated its guidance Check when you can account for import VAT on your VAT return, to cover imports of goods that will be used solely for a non-business purpose, and where the business is a body eligible to reclaim import VAT through a VAT refund scheme – in other words a public body using the VATA 1994 s 33 refund procedure.
HMRC has updated its guidance Check when you can account for import VAT on your VAT return, to cover imports of goods that will be used solely for a non-business purpose, and where the business is a body eligible to reclaim import VAT through a VAT refund scheme – in other words a public body using the VATA 1994 s 33 refund procedure.
