학생비자로 택스 리펀받기

[알프]

인터넷을 통해 VAT Retail Exports Notice 701 이라는 문서를 보게 되었는데요,
학생비자가 있어도 학업을 마치고 영국을 포함한 유럽연합 국가를 떠나는 사람에 한해서는
택스리펀을 받을 수 있다는것 같더군요.
단지, 일년 이내에 영국 및 유럽연합국가로 재입국하면 안된다는것 같아요.
아래 글들은 해당 문서중 일부를 발췌한 것인데 제가 확실하게 해석한건지 모르겠내요.
올 가을 석사과정 마치고 한국으로 들어가는데 가능하면 택스리펀을 받고싶어서 찾아봤습니다.
한번 해석해 보시고 제가 정확히 알고 있는건지 답변해주실 수 있을까요 영사 여러분들?
제가 제대로 알고 있는거라면 좋겠내요.ㅎㅎ


아래는 http://www.hmrc.gov.uk/ 에서 검색한 내용중 일부입니다.


2.4.2 Overseas visitors studying or working in the UK

Overseas visitors (see paragraph 2.4.1) entering the UK as students or migrant workers are only entitled to purchase goods under the scheme during the last 4 months of their stay in the UK. Such visitors will have been issued with a pre-entry visa from the UK and in the case of work periods of 6 months or more a separate work permit document is issued in the UK. The visa is contained in the overseas person’s passport and shows the start and end date for the study or work period authorised. Retailers should ask to see the visa or work permit before selling goods under the scheme.

The customer most prove their eligibility to use the scheme by providing evidence that the period of their visit is ending and must:

intend to leave the EC with the goods by the last day of the third month following that in which the goods were purchased; and
having left the EC remain outside the EC for a minimum period of 12 months; and
export the goods having produced them, their receipts, and the VAT refund document to a Customs officer at the point of departure from the EC.


2.4.3 Entitled EC residents

For the purposes of this scheme only, a customer who is established in the EC but intends to permanently leave the EC for a minimum period of 12 months may also be treated as an overseas visitor. To qualify under this provision, the customer must:

intend to leave the UK with the goods by the last day of the third month following that in which the goods were purchased for an immediate destination outside the EC; and
remain outside the EC for a period of at least 12 months. The customer must prove their eligibility to use the scheme by providing evidence of their intention to remain outside the EC for at least 12 months. Typically this evidence would be one of the following: overseas work permit, approved visa application, residency permit; and
export the goods having produced them, their receipts, and the VAT refund document to a Customs officer at the point of departure from the EC.