RCB/12/18 Refunds of VAT in the UK for non-EU businesses
Revenue & Customs Brief, Issue 12. Updated 4 April 2019
1 Purpose of this brief
This brief explains the changes made to HMRC's operational procedures when verifying claims for VAT refunds submitted by non-EU businesses under the Overseas Refund Scheme provided for in UK law by Part 21 of VAT Regulations 1995 (SI 1995/2518).
These operational changes will be applied to all claims for the prescribed year 2017 to 2018 and for future years.
This brief also explains what actions HMRC will take for claims for 2016 to 2017 and claims for 2017 to 2018 which have been rejected due to the new operational procedures which started on 23 May 2018.
You should read this brief if you are:
• a non-EU business
• an agent acting on behalf of a non-EU business
• a body or association representing the interests of businesses and advisers in relation to international VAT
If you are registered for business purposes in a non-EU country, you may have to pay VAT on goods and services you buy and use in the UK. You may have to also pay VAT for goods imported into the UK, for example if you take part in a trade fair.
If you're not registered for VAT in the UK, you cannot reclaim this VAT as input tax. You may be able to use the Overseas Refund Scheme to reclaim VAT charged on imports into the UK or purchases of goods and services used in