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VAT65AVAT refund for a business registered outside the UK

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says that if your business is registered outside the UK you must use form VAT65A to reclaim VAT paid in the UK.

“If your business is registered outside the UK you must use form VAT65A to reclaim VAT paid in the UK.”

GOV.UK: Forms for claiming a VAT refund if your business is registered in a country outside the UK · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about VAT65A. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK says businesses registered in the EU must use form VAT65A to reclaim VAT paid in the UK from 1 January 2021.

“Businesses registered in the EU must use this form to reclaim VAT paid in the UK from 1 January 2021.”

GOV.UK: Forms for claiming a VAT refund if your business is registered in a country outside the UK · checked 14 October 2026

What it asks

GOV.UK’s VAT65A page tells you to read its refunds of UK VAT for non-UK businesses notice (VAT Notice 723A) to find out how businesses established in countries outside of the UK can reclaim VAT incurred in the UK.

“Read refunds of UK VAT for non-UK businesses (VAT Notice 723A) to find out how: … businesses established in countries outside of the UK can reclaim VAT incurred in the UK”

GOV.UK: Forms for claiming a VAT refund if your business is registered in a country outside the UK · checked 14 October 2026

Time limits and rules

GOV.UK's notice on refunds of UK VAT for non-UK businesses says you must submit your application by 31 December following the end of the prescribed year, the 12 months from 1 July to 30 June of the following calendar year. It says the time limit is applied strictly, and that your claim includes your application form (VAT65A).

“You must submit your application by 31 December following the end of the prescribed year. … The prescribed year is the 12 months from 1 July to 30 June of the following calendar year, so you must make your application no later than 31 December. … and the time limit is applied strictly. … In your electronic claim, you must include your: … application form (VAT65A)”

GOV.UK: Refunds of UK VAT for non-UK businesses (VAT Notice 723A) · checked 14 October 2026

How to send it or apply

GOV.UK’s VAT65A page says to email HMRC to ask for the form in Welsh (Cymraeg).

“Email HMRC to ask for this form in Welsh (Cymraeg).”

GOV.UK: Forms for claiming a VAT refund if your business is registered in a country outside the UK · checked 14 October 2026

Free help and HMRC contacts

For questions about the VAT65A, HMRC's overseas VAT repayments line (GOV.UK) is 0300 322 9279, Monday to Friday, 8:30am to 4pm and closed on bank holidays. GOV.UK says it is for calls if your business is based overseas and you have already submitted a claim for VAT paid in the UK, and has a “Find out about call charges” link.

“Call HMRC if your business is based overseas and you have already submitted a claim for VAT paid in the UK. … Telephone: 0300 322 9279 … Opening times: Monday to Friday, 8:30am to 4pm. Closed bank holidays … Find out about call charges”

GOV.UK: VAT: overseas repayments for non-UK businesses enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.