Send details to support your VAT repayment claim

When you should send details

You should only use this form if you’ve:

• claimed a VAT repayment in your first VAT return
• received a letter from HMRC advising you we’re going to check your figures

You can also use this form if you’re an agent sending details for a client.

What you’ll need

You’ll need:

• your VAT registration number
• the CFSS reference number from the letter we sent (for example, CFSS-1234567)
• details of your main business activities
• the date you started trading
• the VAT rates that apply to your sales
• details of any VAT schemes you use (for example the VAT Cash Accounting Scheme)
• your detailed VAT account
• your 5 highest purchase invoices

Depending on your circumstances, you may also need:

• bank statements
• export sales invoices or supporting documents
• import VAT documents
• hire purchase or lease agreements
• completion statements and proof of transfer of funds for the purchase of land or property
• the planning reference and postcode of construction sites (if you supply construction services)
• sales invoices where non-standard VAT rates were charged

How to send details

You’ll need the Government Gateway user ID and password you used when you registered for VAT.

If you’re an agent sending details for a client, you should use your agent user ID and password. You will only be able to complete this form for authorised clients.

You can save your progress and come back to it later.

Start now

What happens next

We aim to look at the information you send within 7 working days.

We’ll contact you when we make a decision or if we need any more information.

If you do not hear from us after 7 working days, you can contact us using the telephone number on the letter we sent.