Guidance

Send details to support your VAT repayment claim

Use this form if you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim.

From:
HM Revenue & Customs
Published
2 November 2022
Last updated
9 December 2025 — See all updates

You should only use this form if you’ve received a letter or email from HMRC asking you to send details to support your VAT repayment claim. The letter or email will tell you to use the form.

When you should send details

You should only use this form if both of the following apply:

  • you’ve claimed a VAT repayment in your VAT Return
  • HMRC sent you a letter or email telling you we’re going to check your figures

You can also use this form if you’re an authorised agent sending details for a client.

What you’ll need

You’ll need to include the following information and documents when you complete the form:

  • your VAT registration number
  • the CFS, CFSS or CFSRP reference number from the letter or email we sent (for example, CFSRP-12345)
  • details of your main business activities
  • the date you started trading (if this is your first VAT Return)
  • the VAT rates that apply to your sales
  • details of any VAT schemes you use, for example the VAT Cash Accounting Scheme
  • details of who filled in and who submitted the VAT Return
  • the names of any software packages you use if you follow the Making Tax Digital rules
  • your detailed VAT account
  • your 10 highest value purchase invoices where VAT has been charged
  • copies of original bank statements
  • written authorisation from the VAT registered customer (if someone else is completing the form)

Depending on your circumstances, you may also need to provide extra information.

If this is your first VAT Return

You’ll also need to send evidence of VAT paid on any goods and services received before VAT registration (read section 11 of VAT Notice 700).

If you bought goods before registration, send a stock account showing:

  • a description of each item
  • the date purchased
  • the quantity and amount paid (including VAT)
  • details and dates of any sale or disposal and quantities of goods

If you received services before registration, send an account of services showing:

  • a description of each service
  • the date received
  • the amount paid (including VAT)

If your business trades internationally

If you import or export goods, include:

  • export sales invoices and supporting documents
  • import VAT documents

If your claim involves land or property

If your VAT repayment claim relates to buying land or property, include:

  • a completion statement
  • the land registration document (or similar)
  • evidence of payment or transfer of funds (including non-monetary consideration)
  • evidence of payment of any land taxes
  • purchase invoices

If you supply construction services

If your business carries out construction work, include:

  • the address and postcode of construction sites
  • any planning reference numbers

If you have other supporting documents or information

Include any additional information or documents that relate to your VAT repayment claim, such as:

  • hire purchase or lease agreements
  • sales invoices where non-standard VAT rates were charged
  • any other documents that you think will help HMRC process your claim

How to authorise someone to act on your behalf

You can authorise an agent to act on your behalf to support your VAT repayment claim using:

You can also use a third party, such as an employee or family member, to act on behalf of the business. You must give written consent. You can upload this consent within the online form.

When you give consent, you must include:

  • the name and dated signature of each person you are authorising, up to a maximum of 2 people
  • the VAT registered customer’s name, role in the business and dated signature
  • confirmation that each person can act on behalf of the business for VAT repayment claims

If you need to tell us about more than one VAT return

You will need to complete a new form for each period we have asked for details about.

You will need to enter details about yourself and the business each time, and upload documents to support that period.

How to send details

You’ll need the sign in details you used when you registered for VAT.

If you’re an authorised agent sending details for a client, you should use your agent user ID and password. You will only be able to complete this form for authorised clients.

You can save your progress and come back to it later.

Start now

What happens next

We aim to look at the information you send within 7 working days.

We’ll contact you when we make a decision or if we need any more information.

If you do not hear from us after 7 working days, you can contact us using the telephone number on the letter or email we sent.

Updates to this page

Published 2 November 2022
Last updated 9 December 2025 show all updates

  1. Updated the 'what you'll need' section to remove examples of specific documents so the guidance is clearer.

  2. Information added about the evidence needed for VAT paid on goods and services received, before VAT registration.

  3. Instructions have been added for how to authorise someone to act on your behalf and what to do if you need to tell us about more than one VAT period.

  4. Guidance about what you’ll need has been updated to explain that you can also use your 'CFS' reference number.

  5. Added translation

  6. First published.

Sign up for emails or print this page

Contents