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HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
Updated
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Claims for overdeclared output tax: Who can claim: General

The only person who is entitled to make the claim is

  • the person who made the overdeclaration of output tax, or
  • the person to whom the right to make a claim has been assigned or transferred by the person who made the overdeclaration.

That does not mean, that the claim may not be made by a person acting for the claimant, such as an accountant, solicitor or tax adviser but payment should be made only to the person in whom the right to make the claim actually vests.

However, any person making the claim on the claimant’s behalf must have signed and submitted the Form 64/8.