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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: Verification of claims

The ORU may refer claims to local offices to verify particulars of taxable transactions. Local offices must give these requests priority to avoid delay in the repayment of claims. The details of what needs verifying will be included in each reference.

All verifications are raised through EF with a reference description 452 or 453, as appropriate