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HMRC internal manual

VAT Refunds

Unjust enrichment: Reimbursement: Can deregistered claimants operate the scheme

In some circumstances businesses who are no longer registered for VAT may ask to operate the scheme. This is acceptable where

  • the business was registered for VAT for the whole of the period covered by the claim, and
  • the business has the names and addresses of the consumers to be reimbursed.

Generally speaking, deregistered claimants should be dealt with in exactly the same way as claimants who are still registered for VAT when they make their claim. If there is any doubt whether a business can abide by the terms of the scheme the refund should not be made.