HMRC has published guidance on VAT Notice 723A explaining how overseas businesses established outside the UK can reclaim VAT paid on supplies and services within the United Kingdom. The notice outlines the eligibility criteria, required documentation, and application procedures for non-established businesses seeking refunds of UK VAT. This applies to businesses from both EU and non-EU countries that have incurred VAT on purchases used for business purposes in the UK. The refund mechanism allows qualifying overseas traders to recover VAT costs and improve cash flow on their UK-related operations.
Source: HMRC (GOV.UK) – Read the original