UK VAT refund opportunities for overseas VAT groups
15 September 2026| CATEGORIES: New HMRC Guidance, UK VAT, VAT Groups, VAT refunds| TAGS: Overseas businesses, UK VAT refunds, VAT Groups
HMRC has changed the rules governing UK VAT refund claims made by non-UK businesses that are members of a VAT group in their country of establishment.
The change means that each non-UK VAT group member must now submit its own claim for UK VAT that it has incurred. HMRC will no longer accept a claim from a VAT group’s representative member unless that representative member itself incurred the VAT. HMRC will reconsider certain claims for VAT incurred from 1 January 2021 that it previously rejected because the representative member did not submit the claim.