IN022 - Recovery of UK VAT by Non-EU Business

Are you a non-EU overseas business paying UK VAT at 17.5% on your operations in the UK?

Are you aware that the UK has a very good refund system and that claims that are properly submitted will be refunded?

If you are a non-EU business and you reside in a state which has a reciprocal arrangement with the UK you may be able to claim a refund of VAT paid in the UK.

If you are in any doubt as to whether or not you can make a claim please contact us at Dixcart because at present many claims are also being paid which are made from states which do not currently have a reciprocal arrangement with the UK.


How do we make a claim?

If you fall into the above category and are interested in recovering your UK VAT, please contact Dixcart who, as your appointed agents, will prepare and submit the appropriate documentation, handle all correspondence in connection with the application and finally pass on any refund received from Customs & Excise.

When do we make the claim?

A claim can be made up to six months after the end of the 12 month period running from 1st July to 30th June in which the payment was made.

It is likely that one claim per year is appropriate. However, more frequent claims can be made if the tax involved is significant.

What will it cost?

The fee in respect of the work done will be based on 20% of the VAT recovered or alternatively on a fixed fee of £200 if the VAT recovered is less than £1,000. Please note that where the amount recovered is in excess of £10,000 the level of fees may be subject to agreement.

What documentation do we need to provide?

To make a claim the attached forms would need to be completed and signed:

1. Pro forma letter authorising Dixcart to act on your behalf in relation to the recovery of your UK VAT.
2. Information Request Sheet.
3. Invoice Details Sheet on which to list the details and amounts of the invoices that are the subject of the claim.

The following original documentation would also be required:

1. All the invoices that have been listed.
2. Certificate of Status or alternative certificate from the appropriate authority in your state proving a registration for VAT.

Alternatively, Dixcart can complete the Invoice Details Sheet on your behalf from the original invoices provided. In the event that Dixcart complete this form on your behalf, fees will be charged on a time basis in addition to the fixed fee above.

Please note that if you wish to recover VAT in a country other than the UK, Dixcart will be happy to assist through its wide network of associate offices