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Eligibility Requirements for VAT Refunds
Non-UK businesses may claim UK VAT refunds if they are not VAT-registered in the UK, have no fixed UK presence, and are from a country that offers reciprocal VAT refunds to UK businesses. -
Essential Documents for Claims
Claimants must gather original VAT invoices, a valid VAT66A certificate from their local tax authority, and relevant import documentation. These documents are essential to prove eligibility and validate the VAT paid on eligible UK expenses. -
Step-by-Step Claim Process
Businesses can submit VAT claims either electronically through HMRC’s portal or by post, ensuring all required documents are included. HMRC typically processes claims within six months, though delays may occur if additional information is requested. -
Eligible Expenses for Reclaim
Refundable VAT applies to UK business-related imports, travel, accommodation, trade exhibitions, and partial vehicle hire. The expenses must relate directly to business use and meet HMRC’s refund scheme criteria for non-UK companies. -
Non-Reclaimable VAT Categories
Non-UK businesses cannot reclaim VAT on goods for resale, entertainment, mixed-use items, second-hand purchases without valid invoices, and business cars. Items used for taxable UK sales or exports often fall outside the refund scheme. -
Deadlines and Claim Limits
Minimum claim amounts are £130 for periods of three months and £16 for annual claims. Claims must be filed by 31 December following the UK VAT year ending 30 June. Late or incomplete claims risk rejection. -
Receiving Your Refund
Approved refunds are paid via UK bank transfer, cheque, or international SWIFT transfer (with VAT65A form). Refunds are issued in GBP, and international transfers may incur deduction of bank fees from the total refunded amount.
Source: deeksvat.co.uk
