- Non-UK businesses in a VAT group must now file their own direct UK VAT refund claims; HMRC will not accept claims from the representative member unless it actually incurred the VAT.
- For VAT incurred in the 2025–2026 prescribed year (1 July 2025 to 30 June 2026), HMRC will temporarily accept claims from either the member that incurred the VAT or the representative member.
- Claims for that transitional period must be submitted by 31 December 2026.
- HMRC will review certain rejected claims made since 1 January 2021 if they were refused only because they were not submitted by the representative member and the VAT was not reclaimed later.
- Requests for reconsideration must be sent to HMRC by 31 August 2027.
Source: news.bloombergtax.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.
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