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HMRC internal manual

VAT Government and Public Bodies

Section 33 bodies: refund claims: method of claim by un-registered bodies

Un-registered bodies claim the VAT they incur through their non-business activities using form VAT 126. Claims made on plain paper are also acceptable so long as they use the same format.

In both cases they are sent to the Unregistered Bodies (UBODS) Team in Shipley (see VATGPB1600), listing all the invoices on which VAT is claimed. Some bodies will send copies of the relevant invoices or ledger pages although this is not a requirement. Validation of claims involves checking that:

  • the period claimed is not duplicated
  • the form is completed correctly and the declaration signed
  • the bank account details are correct
  • VAT on supplies is claimed only where the supplier is registered, and
  • the calculations are accurate.

Satisfactory claims are then repaid unless:

  • there are invoices on which the addressee is someone other than the claimant and the amount of VAT is greater than £100
  • the claimant has attached correspondence or a query, or
  • output tax is shown.

In addition UBODS Team:

  • maintain a record of all claimants
  • issue VAT 126 claim forms, and
  • complete repayment authorisation.