HMRC have updated their guidance Pay less import duty and VAT when re-importing goods to the UK.
Information about “Claiming relief for exporting goods using a Duplicate List” has been updated.
https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu
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.
