When you should send details

You should only use this form if you’ve:

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

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

What you’ll need

You’ll need:

• your VAT registration number
• the CFS, CFSS or CFSRP reference number from the letter or email we sent (for example, CFSRP-12345)
• details of your main business activities
• the date you started trading (if it is your first VAT Return)
• the VAT rates that apply to your sales
• details of any VAT schemes you use (for exampleexample, the VAT Cash Accounting Scheme)
• details of who filled in and who submitted the VAT Return
• names of any software packages if youyou’re are following rules for Making Tax Digital
• your detailed VAT account
• your 10 highest value purchase invoices where VAT has been charged
• bank statements (copies of originals)

Depending on your circumstances, you may also need:

• written authorisation from the VAT registered customer for up to 2 additional people
• evidence of VAT paid on goods and services received before VAT registration (read section 11 of VAT Notice 700), which must include:
  • a stock account which gives a description of goods and date purchased, the quantity and amount paid (including VAT)
  • details and dates of disposal, manner of sale or disposal, and quantities of goods
  • an account which gives a description of services, date received, and amount paid (including VAT)
• export sales invoices and supporting documents
• import VAT documents
• hire purchase or lease agreements
• supporting documents for the purchase of land or property which must include:
  • a completion statement
  • form TR1
  • proof of transfer of funds
  • proof of Stamp Duty Land Tax paid
  • purchase invoices
• the planning reference and postcode of construction sites (if you supply construction services)
• sales invoices where non-standard VAT rates were charged
• any additional information you feel supports your VAT repayment claim

How to authorise someone to act on your behalf

You can authorise an agent to act on your behalf to support your VAT repayment claim using:

• a digital handshake
• your business tax account
• authorisation forms

You can also use a third party, such as an employee or family member, to act on the businesses’ behalf. The VAT registered customer will need to give written consent. You can upload written consent within this online form.

When you provide consent, you must include:

• the name and dated signature of each person you are authorising, up to a maximum of 2 people
• the VAT registered customer’s name, role in the business and dated signature
• authority for each person to confirm they can act on behalf of the business in matters relating to the VAT repayment claim

If you need to tell us about more than one VAT period

You will need to complete a new form for each period we have asked for details about.

You will need to enter details about yourself and the business each time, and upload documents to support that period.

How to send details

You’ll need the Governmentsign Gatewayin userdetails ID and password you used when you registered for VAT.

If you’re an authorised 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 or email we sent.