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VAT Refund for Non-UK Businesses: HMRC Guidelines & Claim Process 2025

May 9, 2025

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The UK government, specifically HM Revenue and Customs (HMRC), released guidelines regarding VAT refunds for non-UK businesses in 2020 and has updated them several times. The latest update, published on May 2, 2025, refers to rules on how non-UK businesses can claim refunds of UK VAT.

The guide includes all the information on who can request a VAT refund, what can and can not be claimed in the process, the minimum amount of a claim, and other relevant information.

Impact on Non-UK Businesses

Non-UK businesses that are not registered, liable, or eligible to register for VAT in the UK, have no place of business or other residence in the UK, and do not make any supplies in the UK, can request a refund of VAT paid in the UK.

As highlighted in the guidelines, non-UK businesses can claim UK VAT on goods and services bought in the UK and goods imported into the UK. On the other hand, goods and services used for non-business activities, certain second-hand goods, such as cars and antiques, for which no VAT invoice will be issued, the export of goods, and goods that can be claimed under the Northern Ireland Protocol are exempt from the VAT refund scheme.

VAT refund claims can be submitted electronically through HMRC’s Secure Data Exchange Service (SDES) by submitting the VAT65A form, a status certificate, invoices, and other relevant documents and information.

However, foreign businesses may also send a postal claim on or before December 31 if they do not want to use the SDES system or are not registered before November 30. Businesses sending postal claims should send copies of documents, except for a certificate of status, as documents are no longer returned.

Conclusion

Businesses based outside the UK should carefully examine whether they have the right to claim or request a VAT refund and what procedure they need to follow to exercise that right. Nevertheless, the guidelines provided by HMRC are a valuable source of information that can help non-UK businesses better understand the rules and requirements surrounding VAT refund claims.

Source: UK HM Revenue & Customs

Who is eligible to claim a VAT refund in the UK as a non-UK business?

Non-UK businesses that are not VAT-registered in the UK, do not have a place of business or residence in the UK, and do not make taxable supplies in the UK are eligible to claim a VAT refund.

What types of expenses can non-UK businesses claim a VAT refund for?

Non-UK businesses can claim VAT refunds on goods and services purchased in the UK and goods imported into the UK, as long as they are for business purposes.

What expenses are excluded from the VAT refund scheme?

VAT refunds cannot be claimed on goods and services used for non-business activities, second-hand goods like cars and antiques, goods exported from the UK, or items covered under the Northern Ireland Protocol.

How can a non-UK business submit a VAT refund claim in the UK?

Non-UK businesses can submit claims electronically through HMRC’s Secure Data Exchange Service (SDES) using the VAT65A form, or alternatively, send a postal claim if eligible by the deadlines.

What documents are required for a VAT refund claim?

The required documents for a VAT refund include the VAT65A form, a status certificate, invoices, and any other relevant supporting documents.

What is the deadline for submitting a postal VAT refund claim?

Postal claims for VAT refunds must be submitted by December 31 of the claim year if the business is not using the SDES system or has not registered before November 30.

United Kingdom

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VAT tax researcher, specializing in delivering clear, up-to-date insights on indirect tax regulations and compliance for our website. Rasmus Laan

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