INFORMATION
VAT Name :
Value Added Tax (VAT)
VAT Number Format :
123 4567 89 (9 digits)
DEADLINES
Claim Period : 1st of July to 30th of June
Quarterly and half year applications are permitted
Submission Deadline : 31st of December
Approximate Refund Time : Up to 6 months
CLAIMABLE
Permitted Countries :
Any
Claimable Items :
- Fuel
- Vehicle Hire
- Vehicle Costs
- Road User Charges
- Travel
- Accommodation
- Subsistence
- Admission Charges
- Other Costs (such as Publicity, Repairs, Office expenses, Fairs, Seminars, Training, Goods purchased for resale)
DOCUMENTS
- Application Form
Form VAT65A (Link) - Invoice list
Must be in GBP - Original invoices
Copies and interim invoices not accepted - Certificate of Taxable Status
The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/ tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
THRESHOLDS
For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than £16.00. For applications which cover less than twelve months, the claim amount cannot be less than £130.00.
SEND TO
HM Revenue and Customs
Compliance Centres
VAT Overseas Repayment Unit S1250
Benton Park View
Newcastle-upon-Tyne
NE98 1YX