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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: Claims

Any eligible person in a country outside the EU who wishes to claim repayment of VAT incurred in the United Kingdom (including VAT incurred in the Isle of Man) must send his claim to the ORU. Any claims received in local offices are to be sent to the ORU without delay.

Claims from eligible persons in other EU Member States are submitted through the electronic EU VAT Refund system and transmitted direct to the ORU.