Hi Folks, I have part of a shipment of goods from an EU Manufacturer that need be returned. Manufacturer will arrange this and cover the return costs. VAT on these goods has been paid via DHL. The goods will be replaced (not repaired) in due course and sent back to me via DHL. So, in sending the goods back and receiving the replacements is there anything I need to do/know so as not to end up paying VAT again when the replacements are received? Not VAT registered. Sole Trader. Thanks in advance.