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HMRC update guidance on VAT refunds for public bodies

Form VAT126 which is used by organisations not registered for VAT to claim refunds has been updated so it can now be completed digitally for first claims. 

Consequently VAT Notice 998 (VAT Refund Scheme for museums and galleries) and VAT Notice 749 (Local authorities and similar bodies) have been updated to confirm how to claim VAT refunds.

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