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HMRC internal manual

VAT Refunds to Overseas Business Persons

Issue of certificates of status (VAT 66A): Procedure to be followed for the issue of certificates of status (VAT 66A)

  1. Preliminary check

On receipt of a request from a trader VRS staff must check that the trader is currently registered. Where it is established that the trader’s registered details have changed, the trader is to be requested to notify the changes in writing and advised that a certificate cannot be issued until the written notification is received and the details have been updated.

  1. Form to be used

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)


  1. Competent authority

The competent authority in the United Kingdom is Revenue & Customs and the address is the Grimsby VRU address.

  1. Name of firm

The VRS should include, if requested, names additional to that of the registered entity, provided the names are shown on Form VAT 1, VAT 2 or any other registration form. If the additional name is not shown on official forms the VRS should ask about the source and use of the name.

If the VRS is satisfied the name is one that is lawfully used by the business, then it may be included. Where the NRS is not satisfied or is concerned about the inclusion of additional information they should consult the ORU.

  1. Groups

Some requests for status certificates will be received for group registrations. The name of the representative member is to be shown on the face of the form. The names of the group members likely to incur tax may be listed either on the back or the front of the form. The number of group members listed is to be shown on the face of the form eg “Bloggs Holding Co. Ltd (Group representative member), 10 group members listed overleaf/below”.

Should a representative member request individual certificates in the name of the individual group members, these are to be issued in the usual way.

  1. Completion of form

The certificate is to be typed in CAPITALS, stamped with the official date stamp and signed, the signatory showing his name in BLOCK CAPITALS. No alterations or amendments may be made to the information included on the form. If an error is made the form is to be destroyed and a fresh one made out.

  1. Despatch of certificates

To reduce possible misuse by unauthorised persons, signed certificates must be posted to the principal place of business of the registered trader. Personal callers requesting immediate issue of a certificate are to be told that for security reasons it will be sent by post.

  1. Record of issue

When certificates of status are issued by the VRS, they are to be scanned into the trader’s electronic folder.