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HMRC internal manual

VAT Refunds to Overseas Business Persons

Taxable persons in other countries who wish to claim repayment from the United Kingdom: Issue of claim forms (VAT 65A)

Claimants from outside the EU must use form VAT65A to make their claim. This can be downloaded from the HMRC website.

Claimants established in the EUC must use the electronic EU VAT Refund system.