HMRC have updated their guidance Request a refund of overpaid VAT or duty for goods declared using the Online Service for Passengers.
The form is used to request a refund for overpaid VAT or duty for goods declared using the Online Service for Passengers.
Information about when to use the C82 form has been added.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.