Refunds of Value Added Tax (VAT) on business expenses are available under certain circumstances to overseas travellers visiting Britain for business purposes. Comprehensive information on VAT for US business travellers is available on HM Revenue & Customs website. 

HM Revenue & Customs recommends that additional questions should be addressed to the following office:

HM Revenue & Customs
Overseas Repayments Unit (ORU)
8th/13th Directive
Custom House
PO Box 34
Londonderry BT48 7AE
Northern Ireland
Tel: 28 7137 6200
Fax: 28 7137 2520

 

General Guidelines

Eligible Companies:
You may be eligible to reclaim VAT paid in the UK if your company is registered for business purposes outside the European Union (EU), you have no place of business or other residence in the EU and you do not make any supplies in the UK.

 

Refundable Expenses:
It may be possible to reclaim VAT on services such as the following:

• hotel accommodation
• meals
• car hire
• conference and exhibition facilities
• telephone and fax
• secretarial services

 

When to File a Claim:
Claims must be made no later than six months after the end of the “prescribed year” in which you incurred the VAT. The prescribed year runs from July 1 to June 30, so claims must be submitted no later than December 31.

 

Documentation:
Claims must be made using reclaim form VAT 65A, which is available on the HM Revenue & Customs website.

Additional requirements include a certificate from an official authority in the US indicating that your business is registered in the US, and original invoices, vouchers or receipts (not copies) for all transactions on which a VAT refund is claimed. Complete details on required documentation are available on the HMRC website. 

 

Making the Claim:
All claims must be submitted to HM Revenue & Customs at the following address:

HM Revenue & Customs
Overseas Repayments Unit (ORU)
8th/13th Directive
Custom House
PO Box 34
Londonderry BT48 7AE
Northern Ireland
Tel: 28 7137 6200
Fax: 28 7137 2520

 

Using an Agent:
You may choose to have an agent act on your company’s behalf in submitting claims and receiving VAT refunds. Below is a selective list of such agents. Inclusion on this list does not imply a recommendation on the part of British Embassy.

Euro VAT Refund
5173 Overland Avenue
Culver City, CA 90230
Tel: (800) 828 0609

Fexco Group
2 King Street Cloisters
Clifton Walk
Hammersmith
London W6 0GY
England
Tel: (208) 563 6652
Fax: (208) 563 0896

Morgan Bentley
36 Bayswater
Londonderry BT47 6JL
Northern Ireland
Tel: (28) 7134 3909

 

Receiving the Refund:
The refund will be made within six months of receipt of a satisfactory claim.