Register to submit electronic claim

Claims are submitted via the HMRCs government gateway and UK claimants must register online to submit a claim (www.gov.uk/send-vat-return). Similar processes apply in other EU Member States for EU claimants.

Once a claimant has registered, an activation PIN number should be posted to the business address registered with HMRC within about seven to ten days. Once this is received, the user has 28 days from the date of the letter to activate the service (Notice 723A, para. 3.1).

Agents can register to enable them to claim a refund on behalf of a client, but additional security procedures are in the online application process (Notice 723A, para. 3.2).

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