- Eligibility and Application Process: Non-UK businesses can reclaim UK VAT paid on goods and services if they are not registered for VAT in the UK and have no place of business there. Claims must be submitted using the VAT65A form, and businesses must provide a certificate of status from their home country to confirm their registration.
- Claimable and Non-Claimable Expenses: Businesses can reclaim VAT on goods and services purchased in the UK, including imports. However, VAT cannot be reclaimed on non-business activities, certain supplies used to make exempt supplies, or business entertainment expenses.
- Submission and Timeframes: Refund applications must be submitted electronically or by post by December 31 following the end of the prescribed year (July 1 to June 30). The minimum claim amount is £16, and refunds will be processed within six months of a satisfactory application.
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