- Non-UK businesses in a VAT group must now claim UK VAT refunds individually, not through the representative member.
- HMRC will only accept representative member claims if that member directly incurred the VAT.
- For claims covering 1 July 2025 to 30 June 2026, HMRC will accept claims from either the individual member or the representative member if submitted by 31 December 2026.
- Businesses can ask HMRC to reconsider certain rejected claims made since 1 January 2021 where rejection was because the representative member did not submit them; requests must be emailed by 31 August 2027.
Source: gov.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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