There are special rules for businesses established outside the EU submitting a claim for VAT incurred in the UK. The deadline for the submission of a refund request for expenses incurred in the UK by non-EU businesses during the period 1 July 2014 – 30 June 2015 is 31 December 2015. There are a number of conditions which must be met in order for a claim to qualify.
The VAT paid in other EU countries is often recoverable by VAT-registered businesses in the UK, who bought goods or services for business use. The exact rules governing what VAT is refundable depends on the other country’s rules for claiming input tax. It is important to note that VAT incurred in foreign countries can never by reclaimed on a domestic UK VAT return.
The form that must be used by these businesses to submit a claim is called a VAT65A form. The notes that accompany this form have recently been updated. The notes explain how the form should be completed and includes details of what other alternative versions can be used in place of a VAT65A.