- HMRC updated guidelines for VAT refunds for non-UK businesses on May 2, 2025
- Guidelines detail who can request a VAT refund and what can be claimed
- Non-UK businesses not registered or liable for VAT in the UK can request refunds
- Refunds apply to UK VAT on goods and services bought or imported into the UK
- Certain goods and services are exempt from the refund scheme
- Claims can be submitted electronically via HMRC’s SDES or by postal claim
- Postal claims must be sent by December 31 if not using SDES
- Non-UK businesses should review their eligibility and follow the correct procedure
- HMRC guidelines are a useful resource for understanding VAT refund rules
Source: vatabout.com
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.
