VROBP5030 - Refunds of UK VAT for businesses established outside the UK: advice to claimants by HMRC staff

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 Overseas Repayment Unit (ORU). Please contact the ORU using this email address: newcastle.oru@hmrc.gov.uk

2) Deductible inputs. Callers are to be referred to Notice 723A and advised as necessary.

3) Imports. VAT charged on goods imported for use by an overseas claimant for business purposes may be refunded provided there is no other form of import relief. When a claimant enquires verbally on this point, the claimant 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. The claimant is to be advised on the other forms of import relief as necessary (Imports guidance). If the claimant has already incurred VAT on imported goods and wishes to claim relief under this scheme, then ask the Overseas Repayment Unit (ORU) for advice.