Policy paper
Revenue and Customs Brief 8 (2026): UK VAT refunds for non-UK businesses in a VAT group
This brief explains changes to how non-UK businesses in a VAT group claim UK VAT refunds, including transitional arrangements and how to ask HMRC to reconsider certain refused claims.
Documents
Details
This brief explains changes to how non-UK businesses that are members of a VAT group claim refunds of UK VAT. Each group member must now claim separately for the VAT it incurred, rather than claim through the group’s representative member.
It also explains the transitional arrangements for claims for the 1 July 2025 to 30 June 2026 prescribed year and how to ask HMRC to reconsider certain claims refused since 1 January 2021.
Updates to this page
Published 8 September 2026