- HMRC has changed the UK VAT refund process for non-UK businesses that are members of a VAT group in their home country.
- From now on, each eligible group member must claim separately for UK VAT it actually incurred; HMRC will not accept a claim from the representative member unless that member incurred the VAT.
- For the prescribed year 1 July 2025 to 30 June 2026, HMRC will accept a claim from either the member that incurred the VAT or the representative member; deadline is 31 December 2026.
- Businesses whose claims were refused from 1 January 2021 because the representative member filed them may ask HMRC to reconsider if the VAT was not included in a later claim; requests must be made by 31 August 2027.
Source: deeksvat.co.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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