- HMRC form for overseas businesses claiming VAT in the UK has been updated
- Non-UK based businesses can claim recovery of VAT incurred in the UK for various costs
- Eligibility criteria for businesses to make a claim
- Certain expenses like business entertainment, car purchase, and supplies for exempt activities cannot be claimed
- Minimum claim amount for most periods is £130
- Process involves obtaining a Certificate of Status (CoS) from local tax or government department
- CoS must be valid for twelve months and must be submitted with claim form and original invoices showing VAT charged
- Claim form is VAT65A and must be submitted by 31 December for claim periods ending on 30 June
- Refunds are made within six months of a satisfactory application
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.
