UK HMRC published an impact assessment on 8 November 2021 regarding repayment issues faced by overseas UK VAT-registered traders following the UK's withdrawal from the EU.
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Overseas UK VAT-registered traders - non-established taxpayers (NETP)
Project objectives
The objective of this project is to stop the issue of payable orders to overseas VAT Traders, known as NETP (non-established taxpayers). These customers are registered for UK VAT but do not have a business address in the UK. …