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VAT treatment of refunds made by manufacturers

This Tax Information and Impact Note is about the VAT treatment of refunds made by manufacturers.

Last fetched 04 May 2026 · gov.uk

Documents

VAT treatment of refunds made by manufacturers application/pdf

At a glance

TypePolicy paper

First published19 Dec 2013

Last updated19 Dec 2013

Organisations

HM Revenue & Customs

Topics

Accounting for VATVAT

Source

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