VROBP5040 | Refunds of UK VAT for businesses established outside the UK: verification of claims

The Overseas Repayment Unit (ORU) may refer claims to local offices to verify particulars of taxable transactions. Local offices must give these requests priority to avoid delay in the repayment of claims. The details of what needs verifying will be included in each reference.

All verifications are raised through Electronic Folder with a reference description 452 or 453, as appropriate.