Updated HMRC Form for Overseas Businesses Claiming VAT Incurred in the UK: What You Need to Know

• HMRC form for overseas businesses claiming VAT in the UK has been updated
• Non-UK based businesses can claim recovery of VAT incurred in the UK for various costs
• Eligibility criteria for businesses to make a claim
• Certain expenses like business entertainment, car purchase, and supplies for exempt activities cannot be claimed
• Minimum claim amount for most periods is £130
• Process involves obtaining a Certificate of Status (CoS) from local tax or government department
• CoS must be valid for twelve months and must be submitted with claim form and original invoices showing VAT charged
• Claim form is VAT65A and must be submitted by 31 December for claim periods ending on 30 June
• Refunds are made within six months of a satisfactory application

Source: deeksvat.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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