HMRC changes UK VAT refund claims for non-UK VAT group members

• HMRC has changed its policy: non-UK businesses that are members of a VAT group must now submit their own UK VAT refund claims, rather than claiming through the group’s representative member.
• For VAT incurred in the 2025/26 year (1 July 2025 to 30 June 2026), HMRC will accept claims submitted either by the business that incurred the VAT or by the representative member, if filed by 31 December 2026.
• HMRC will review refund claims for VAT incurred from 1 January 2021 that were previously rejected because the representative member did not submit them, if the business requests a review by 31 August 2027.
• VAT Notice 723A has been updated to reflect the new refund-claim process.

Source: taxscape.deloitte.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.

---

---