VAT65A: Application for VAT refund by a business person not established in the UK
Form VAT65A is the claim an overseas business makes to recover VAT it has paid in the UK when it is not registered for VAT here.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is VAT65A?
The overseas refund scheme lets a business established outside the UK reclaim UK VAT on goods and services bought here, where that VAT would have been deductible had the business been UK registered. Claims run by prescribed year, which is the twelve months from 1 July to 30 June, and HMRC must receive the claim by 31 December following the end of that year.
HMRC sets minimum claim values: £130 for a claim covering three months or more but less than a full prescribed year, and £16 for a claim covering a whole year or the remainder of one. A first application has to be supported by a certificate of status from the tax authority in the applicant's own country, which stays valid for twelve months. The claim itself needs the supplier details, the goods or services supplied, and the original invoices or import documents evidencing the VAT paid.
Who files VAT65A?
- Businesses established outside the UK that are not registered for UK VAT
- Overseas companies that have paid UK VAT on trade fairs, services or goods bought here
- Agents submitting refund claims on behalf of an overseas business
- Businesses making a repeat annual claim under the overseas refund scheme
How to fill out VAT65A
- Enter the business name, address and the identifying number used in your own country.
- List each purchase with the supplier's name, address and VAT registration number, and describe the goods or services supplied.
- Total the VAT being claimed and check it meets the minimum for the period: £130 for a part year of three months or more, £16 for a full year or the remainder of one.
- Attach the original invoices or import documents, and a certificate of status from your own tax authority if this is your first claim or the last certificate is over twelve months old.
- Send the claim to HMRC by 31 December following the 30 June year end, either through HMRC's Secure Data Exchange Service or by post to VAT Overseas Repayment Unit S1250, Benton Park View, Newcastle upon Tyne, NE98 1YX, United Kingdom.
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Frequently asked questions
What is the prescribed year?
It is the twelve month period from 1 July to 30 June. Claims are made by reference to it, and HMRC must receive the claim by 31 December after it ends.
How long does a refund take?
HMRC aims to process a refund within six months of receiving a satisfactory application. Missing invoices or an out of date certificate of status are the usual causes of delay.
Do I have to post it?
No. HMRC accepts claims electronically through its Secure Data Exchange Service as well as by post to the VAT Overseas Repayment Unit in Newcastle.