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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: Advice to claimants

  1. Written requests for information. All written requests for information about claims for repayment of VAT incurred in the United Kingdom are to be sent to the ORU. Please contact the ORU using this e-mail address:
  2. Deductible inputs. Callers are to be given a copy of Notices No 723a and 733 and advised as necessary
  3. Imports. VAT charged on goods imported for use by a third country claimant in his business may be refunded provided there is no other form of import relief. When a foreign trader enquires verbally on this point he is to be told that refunds of VAT on imported goods will normally be allowed only if it can be shown that no other form of import relief is available. He is to be advised on the other forms of import relief as necessary (IMPS Imports). If he has already incurred VAT on imported goods and wishes to claim relief under this scheme then ask the ORU for advice.