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In the UK, the comparable tax is VAT, not GST. A VAT-registered business may receive a repayment through its VAT return when its reclaimable input VAT exceeds the VAT it charged; a consumer who was wrongly charged VAT will usually ask the seller for reimbursement. The rules below are UK-specific—GST procedures in other countries can differ.
Which kind of UK VAT refund applies?
| Situation | Who takes action | Usual route |
|---|---|---|
| A business’s reclaimable input VAT exceeds its output VAT for a return period | VAT-registered business | Report the figures on the VAT return; HMRC may repay the balance. |
| A business made an error on a return or paid VAT by mistake | The business responsible for the return or claim | Use HMRC’s VAT correction and claim guidance; the applicable procedure depends on the error. |
| A consumer believes a supplier charged VAT incorrectly | Consumer contacts the supplier | Request reimbursement from the supplier, which accounted for the VAT. |
| A business established outside the UK incurred UK VAT | Eligible overseas business | Apply through the overseas VAT refund procedure, subject to its conditions and deadlines. |
How does a business get a repayment through its VAT return?
On a UK VAT return, Box 3 records output VAT and Box 4 records input VAT. If Box 3 is lower than Box 4, Box 5 shows the repayment due, according to HMRC’s VAT repayment guidance. Most repayments are processed automatically after the return is filed, but HMRC can check the figures or contact the business for verification.
HMRC says repayments are usually made within 30 days of receiving a VAT return. That is a usual processing period, not a guarantee; checks may take longer. A business can view repayment status in its business tax account. See HMRC’s repayment guidance for current information.
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Can I claim back VAT on business expenses?
To reclaim VAT on ordinary business purchases through a UK VAT return, the business must be VAT-registered, the purchase must qualify and relate to the business, and the business must keep evidence to support the claim. HMRC’s business-expense guidance sets out the rules and exceptions.
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Check the expense and its use
- Personal-only purchases are not reclaimable as business input tax.
- If an item is used partly for business and partly personally, claim only the business-use share.
- Restrictions apply to purchases such as business entertainment and costs linked to exempt supplies.
- Certain purchases under the second-hand margin scheme are also restricted.
Keep the supporting records
Keep records that show what was bought, how it was used, and how the reclaim was calculated. A valid VAT invoice is required where the rules call for one; an expense log or bookkeeping record helps organize evidence but does not replace the supplier’s invoice. Digital recordkeeping requirements may apply, so check the rules for the business’s circumstances.
Purchases made before VAT registration
HMRC allows some pre-registration VAT claims subject to conditions. Its guidance gives a four-year window for certain goods still held when the business registers and a six-month window for qualifying services. These are not blanket allowances: confirm that the purchase and records meet the conditions in HMRC’s current guidance.
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What if I was charged VAT by mistake?
If you are a consumer
Contact the supplier and explain why you believe the VAT was charged incorrectly, providing the receipt or invoice and other relevant details. HMRC’s guidance treats the supplier as the normal route for a customer’s reimbursement request because the supplier accounted for the VAT. The supplier may then claim the VAT back from HMRC and reimburse the customer, subject to the rules. This is different from claiming a business repayment on a VAT return. See HMRC’s guidance on customer claims.
If you are a business or the error is on a return
Use the appropriate correction or claim procedure rather than treating every mistake as a routine repayment. HMRC explains the options in its VAT error correction and claim guidance. The right route depends on the type and circumstances of the error. Disputes over entitlement can raise specific legal issues, so seek qualified advice where necessary.
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How do overseas businesses claim UK VAT?
A business established outside the UK may be eligible to reclaim UK VAT through the overseas refund scheme. Eligibility depends on matters including UK VAT registration or eligibility to register, whether the business is established in the UK, and its UK supplies. Qualifying businesses established outside the UK use form VAT65A under HMRC’s overseas business refund guidance. The procedure and deadlines can depend on the claimant’s circumstances and claim period, so check the current guidance before applying.
Special transition for certain non-UK VAT-group members
HMRC’s Revenue and Customs Brief 8 (2026), published 8 September 2026, says non-UK members of VAT groups generally need to submit their own claims for UK VAT they incurred. For the prescribed year from 1 July 2025 to 30 June 2026, HMRC will accept a claim from either the member that incurred the VAT or the representative member. The stated filing deadline for that transitional claim is 31 December 2026. The brief also provides a review route for certain historic refusals, with requests due by 31 August 2027. These are specific transitional provisions; consult the live HMRC notice to confirm that they apply to your claim.
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What to do next
- Identify the claimant: decide whether this is a VAT-registered business seeking a return repayment, a consumer asking a supplier to correct a charge, or an overseas business making a separate claim.
- Gather the evidence: collect the VAT return, invoices, receipts, and records showing business use or the reason the charge is disputed.
- Use the matching procedure: file the relevant VAT return, follow HMRC’s error-correction process, request reimbursement from the supplier, or check the overseas-refund rules.
- Check progress and deadlines: use the business tax account for a return repayment, and verify the latest HMRC instructions for any correction or overseas claim.
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