Revenue and Customs Brief 8 (2026) sets out revised procedures for non-UK businesses that are members of a UK VAT group to claim refunds of VAT paid in the UK. The guidance covers the mechanics of submitting refund claims and includes transitional arrangements to help affected businesses adjust to the new rules. The brief also outlines the process for requesting HMRC to reconsider previously rejected refund applications under the updated framework.
Source: HMRC (GOV.UK) – Read the original