There are special rules for businesses established outside the UK to submit a claim for VAT incurred on goods or services bought in the UK. The rules that determine what VAT is refundable are complex. There are also a number of conditions which must be met for a claim to qualify.

The deadline for the submission of a refund request for expenses incurred in the UK by non-UK businesses during the period 1 July 2023 – 30 June 2024 is 31 December 2024. To make sure fair treatment for all claimants, applications are dealt with on a ‘first come, first served’ basis and the time limit is applied strictly.

A claim can be made electronically using HMRC’s Secure Data Exchange Service (SDES) system. The system is optional and there are no immediate plans to make it mandatory.

Businesses that want to submit an electronic claim ahead of the 31 December 2024 deadline, must apply to register on or before 30 November 2024 to enable HMRC to successfully put you onto the system. Businesses that do not want to use the service to submit claims, or who have not registered to use it by 30 November 2024, must make claims by post.

HMRC’s VAT Notice 723A which explains the workings of the scheme has recently been updated.

Source: New feed