HMRC Reopens Rejected UK VAT Group Claims Since 2021

HMRC’s Revenue & Customs Brief 8 (2026) changes UK VAT refund rules for non-UK businesses in VAT groups: each non-UK group member must now claim refunds for VAT it incurred itself.
The VAT group representative member can claim only VAT it personally incurred.
HMRC will reconsider certain UK VAT refund claims rejected since 1 January 2021 where rejection was solely because the claim was not filed by the group’s representative member.
Requests for reconsideration must be submitted by 31 August 2027.

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.