VROBP5020 | Refunds of UK VAT for businesses established outside the UK: claims

Any eligible person in a country outside the UK who wishes to claim repayment of VAT incurred in the United Kingdom (including VAT incurred in the Isle of Man) must send his claim to the Overseas Repayment Unit (ORU). Any claims received in local offices are to be sent to the ORU without delay. The address of the ORU can be found on the Form VAT65A.

The application for refund (VAT65A) must be submitted together with a Certificate of Status (CoS) along with all VAT invoices and import documents.

When a CoS is received, it must be checked to ensure that it is issued by the authority recognised by HMRC.