ECSH44940 | Small business refund

Businesses with a turnover below £5,000 can request a small business refund, once they have paid the premises fee. They need to include their MLR reference number and evidence of their previous year’s turn over (if they have been trading over 12 months). If they have been trading less than 12 months, they can provide evidence of anticipated income.

The small business refund team will respond and request the business’ bank details, if not already provided. If no response is received, a further request is sent after 30 days. If there is no response to the chaser email, the request is archived.

The small business refund team will check the accuracy of the information the business provides and will contact the business if further extra information or documents are required. Verification of turnover is conducted by comparing records on HMRC systems, such as COTAX or self-assessment returns. If a discrepancy is found, an email is sent to the business questioning the discrepancy.

If the team does not agree with the figures provided, a secure communication is sent to the business advising that their request for a refund is refused, and will provide the reasoning.

If you receive a request from a business for a small business refund, direct the business to the guidance on the GOV.UK website.

Businesses and HMRC staff can contact the small business refund team at [email protected].