Can i claim vat back if i am not vat registered

This notice applies to supplies made on or after 1 January 2021.

Find out about supplies made in Northern Ireland.

1.

Overview

1.1 What this notice is about

This notice explains how businesses established outside of the UK can reclaim VAT incurred in the UK. It also explains that UK and Isle of Man businesses can claim a refund of VAT incurred abroad.

1.2 Laws that cover this notice

The UK laws that cover this notice are:

• Value Added Tax Act 1994, Section 39
• Value Added Tax Regulations 1995 (SI 1995/2518) Parts 20A and XXI
• Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (SI 2020/1495) Part 3

1.3 Isle of Man

For VAT purposes, the Isle of Man is treated as part of the UK.

VAT is chargeable in the Isle of Man under Manx legislation, which is similar to UK legislation. The scheme described in this notice also applies to refunds of VAT incurred in the Isle of Man. Any references to the UK in this notice include the Isle of Man.

2.1 What this scheme

how to get vat refund uk business

how to claim vat back uk business