HMRC have updated VAT Notice 723A: Refunds of UK VAT for non-UK businesses: its guide to claiming refunds in the UK by businesses established outside the UK. New sections have been added on VAT groups (noting that the representative member must claim on behalf of all the group members), email security (taxpayer consent to correspond by email) and electronic signatures. Guidance on certificates of status and options where an application is rejected has been updated.
HMRC have updated VAT Notice 723A: Refunds of UK VAT for non-UK businesses: its guide to claiming refunds in the UK by businesses established outside the UK. New sections have been added on VAT groups (noting that the representative member must claim on behalf of all the group members), email security (taxpayer consent to correspond by email) and electronic signatures. Guidance on certificates of status and options where an application is rejected has been updated.
