![]() Any references to the UK in this notice are to be taken to include the Isle of Man. The schemes described in this notice apply equally to refunds of VAT incurred in the Isle of Man. VAT is chargeable in the Isle of Man under Manx legislation, which is broadly similar to UK legislation. The VAT (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (SI 2020/1495) Part 3įor VAT purposes, the Isle of Man is treated as part of the UK.This notice explains how businesses established in countries outside of the UK can reclaim VAT incurred in the UK and that UK and Isle of Man businesses can claim a refund of VAT incurred abroad. This notice applies to supplies made on or after 1 January 2021.įind out about supplies made in Northern Ireland. ![]()
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