HMRC) has revised UK VAT refund claim rules for non-UK businesses in VAT groups, including new requirements for individual claims and a review process for eligible previously rejected claims.
The UK HM Revenue & Customs (HMRC), has published Revenue and Customs Brief 8(2026) on 8 September 2026, setting out revised rules for UK VAT refund claims made by non-UK businesses that are members of a VAT group.
All non-UK businesses that are members of a VAT group must submit their own claim for any UK VAT they incur. HMRC will no longer accept claims from a representative member unless that representative member incurred the VAT.
As a transitional measure, HMRC will accept claims for VAT incurred in the 2025 to 2026 prescribed year (1 July 2025 to 30 June 2026) from either:
- the individual VAT group member that incurred the VAT
- the representative member of the VAT group
The deadline for submitting claims for the 2025 to 2026 prescribed year is 31 December 2026.
HMRC will also review claims for VAT incurred from 1 January 2021 that it rejected because the representative member did not submit the claim, provided the VAT was not included in a later claim submitted by the representative member.
To ask HMRC to review a claim, email the Overseas Repayments Unit at newcastle.oru@hmrc.gov.uk.
Use the subject line: ‘Reconsideration of a previously refused VAT group claim’.
Include the following information in your email:
- the business name
- the unique reference number issued by the Overseas Repayments Unit and the claim number
- the claim period, claim value and the date of the decision letter
- the full names of all VAT group members during the claim period
- a statement confirming that the VAT was not included in a later claim
In addition, HMRC will accept requests to review eligible previously rejected claims where the VAT was not included in a subsequent claim. Requests for reconsideration must be submitted by 31 August 2027, after which HMRC will not consider them.
