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HMRC Revises VAT Refund Rules for Non-UK Businesses in VAT Groups

  • HMRC has changed its policy on VAT refunds for non-UK businesses that are members of a UK VAT group.
  • The new approach allows these businesses to recover VAT through the VAT group framework, rather than being blocked by their non-UK establishment status.
  • The change affects input VAT recovery for grouped businesses and is relevant to cross-border VAT planning and compliance.

Source: icaew.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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