Get confirmation from HMRC that you are trading in the UK
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
If you’re a UK business registered for VAT that has paid VAT in another country and want to claim a VAT refund from the tax authority in that country, you may have to provide them with proof about your UK trading status.
HMRC can give you a certificate of status that confirms you’re trading in the UK.
How to request a certificate of status
You can request a certificate of status from HMRC if you are registered for VAT in the UK, and you need to claim a refund of VAT from another country. Your agent can also apply for you on your behalf.
When you request a certificate of status, we will send this to you by email.
Our certificate of status of taxable person (VAT66) includes a direct link to the UK VAT registration checker. This allows the refunding tax authority to verify the information provided on the certificate.
Email security
We can only correspond with you by email if we have your permission. You should include the following email consent in the body of your emailed request for your VAT66.
‘I understand and accept the risks associated with corresponding via email and, I am content for HMRC to send this sensitive information to me via email.’
If you are the authorised agent or representative, you will need to confirm in writing that your client understands and accepts the risks.
For more information, see HMRC’s privacy notice.
Who can request a certificate of status
You can apply for a certificate of status if you’re:
- a sole trader, partner, trustee, director or secretary of a business, and are registered in the UK for VAT
- an employee of the business with a letter of authority signed by the authorised signatory of the business confirming that you are authorised to deal with the business’ VAT matters
- an agent with a letter of authority from a UK VAT-registered business to act on their behalf
If you’re a member of a VAT group, the certificate will only be issued to the representative member. You can find further information on VAT groups in Group and divisional registration.
If you’re a business
Make ‘VAT certificate of status request’ the subject line of your email. In the body of the email, give us:
- the name of the business
- the VAT registration number of the business
- the VAT registered business address as held by HMRC
- your name and role in the business (for example sole trader, partner, trustee, director or company secretary)
- your contact telephone number
- the email consent
If you’re an employee of the business
Make ‘VAT certificate of status request’ the subject line of your email. In the body of the email, give us:
- the name of the business
- the VAT registration number of the business
- the VAT registered business address as held by HMRC
- your name and role in the business (for example sole trader, partner, trustee, director or company secretary)
- your contact telephone number
- the email consent
You’ll also need to attach a letter of authority signed by the legal entity you are requesting a certificate on behalf of confirming that you are authorised to deal with the business’ VAT matters.
If you’re an agent
Make ‘VAT certificate of status — agent request’ the subject line of your email. In the body of the email, give us:
- your name
- your business address as an agent
- the name of the business you’re requesting a certificate for
- the VAT registration number of the business
- the VAT registered business address as held by HMRC
- the email consent
You’ll also need to attach a letter of authority from an authorised signatory of the business you’re requesting a certificate for.
You can find a list of authorised signatories in Opting to tax land and buildings (VAT Notice 742A).
Where to send the email
Send the email to: vat66@hmrc.gov.uk.
If you do not send us all the information we need, we will not be able to process your request. We will provide the reason your request was rejected. You will then have to send us a new request.
When to apply for a certificate
Certificates are usually valid for 12 months (although this may vary by country). You can apply for a new certificate after 9 months of receiving your current certificate.
If you do not currently have a certificate, your certificate has expired or will expire soon, you should apply at least one month before you need to submit it to another tax authority.
After you’ve sent your request
If we can verify your business status, we’ll send the certificate of status to your email address. We’ll send this within 15 working days of receiving your application.
You can ask for a paper copy of the certificate, but we will only issue these in exceptional circumstances. You should include the reason you need a paper copy in your email request.
How to apply for a certificate of residence to claim tax relief abroad
You can apply for a certificate of residence, so you are not taxed twice on foreign income.
Last updated 26 September 2023 + show all updates
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Guidance on what you need to provide in email requests has been updated.
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Information on who can request a certificate of status has been updated.
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Guidance on changes to how we issue a certificate of status from 1 May 2022 has been included.
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Guidance on changes to how we issue a certificate of status from 8 March 2021 has been included.
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First published.