VAT and overseas goods sent to the UK and returned to the seller

On 20/06/2025, HMRC issued an update regarding VAT and overseas goods sent to the UK and returned to the seller. This update clarifies how to handle VAT on goods returned from customers in the UK, considering factors such as the origin of the goods, original sales value, and whether VAT was originally charged. Adjustments may be needed for adjustments on VAT returns.