天美影院

How you deal with the VAT on goods sent back to you from customers in the UK depends on:

• where the goods were originally sent from
• when you originally sent the goods
• how much the goods were valued at
• when the goods were returned to you
• if you’re registered for UK VAT

Goods sent to the UK and returned for a refund

Adjust your VAT return for the VAT on the returned goods if you originally charged VAT and have refunded it to the customer.

You do not need to amend your VAT return if you did not originally charge VAT.

Goods returned from the UK and replaced

If a customer returns goods to you and you send a replacement you should make an adjustment on your VAT return if the value of the goods are different.

Find out more about the replacement of returned goods in section 18.3 of VAT Notice 700.