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Official guidance
VAT Refunds to Overseas Business Persons

VROBP6000 · Issue of Certificates of status of taxable person (VAT 66) to UK VAT registered businesses

  • VROBP6010 · Procedure to be followed for the issue of Certificates of status of taxable person (VAT 66)
  1. Issue of Certificates of status of taxable person (VAT 66) to UK VAT registered businesses: contents
  2. Issue of Certificates of status of taxable person (VAT 66) to UK VAT registered businesses: procedure to be followed for the issue of Certificates of status of taxable person (VAT 66)

VROBP6010 | Issue of Certificates of status of taxable person (VAT 66) to UK VAT registered businesses: procedure to be followed for the issue of Certificates of status of taxable person (VAT 66)

From HM Revenue & Customs · VAT Refunds to Overseas Business Persons

From 1 May 2022, the process of issuing VAT66 to UK businesses changed. HMRC will be able to issue a VAT66 by email (subject to the necessary email protocol) when requested by an authorised person (a sole trader, partner, trustee, director or secretary) of the business.

A paper copy of the certificate will only be provided in exceptional circumstances and the customer should include the reason for this with their application.

Requesting a VAT66

Businesses or their authorised agent must send their request by email to: mailto:[email protected]

For more information on how to get a VAT66 see the link below

https://www.gov.uk/guidance/get-confirmation-from-hmrc-that-you-are-trading-in-the-uk

How to process the VAT66 request

When you receive a request for VAT66, you will be required to capture the request to Electronic Folder and carry out the following checks:

  • The required information is contained in the request.

Under the HMRC SLA, a response must be provided within 15 days of receiving the application.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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