Send details to support your VAT repayment claim

When you should send details

You should only use this form if you’ve:both of the following apply:

• you’ve claimed a VAT repayment in your VAT Return
• receivedHMRC sent you a letter or email fromtelling 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:need to include the following information and documents when you complete the form:

• 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 itthis is your first VAT Return)
• the VAT rates that apply to your sales
• details of any VAT schemes you useuse, (forfor example,example the VAT Cash Accounting Scheme)Scheme
• details of who filled in and who submitted the VAT Return
• the names of any software packages ifyou you’reuse followingif rulesyou forfollow the Making Tax Digital rules
• your detailed VAT account
• your 10 highest value purchase invoices where VAT has been charged
• copies of original bank statements
• written (copiesauthorisation offrom originals)the VAT registered customer (if someone else is completing the form)

• written

  If authorisationthis fromis theyour first VAT registeredReturn

  You’ll customeralso forneed up to 2send additional people

• evidence of VAT paid on any goods and services received before VAT registration (read section 11 of VAT Notice 700),).

  If whichyou mustbought include:

  • goods before registration, send a stock account which gives showing:
    • a description of goodseach anditem
    • the date purchased, purchased
    • the quantity and amount paid (including VAT)
    • details and dates of disposal,any manner of sale or disposal,disposal and quantities of goods

    If you received services before registration, send an account whichof givesservices showing:

    • a description of services,each service
    • the date received,received
    • the and amount paid (including VAT)

    If your business trades internationally

    If you import or export goods, include:

    • export sales invoices and supporting documents
    • import VAT documents
    • hire

    If purchaseyour claim involves land or leaseproperty

    If agreements

  • supportingyour documentsVAT forrepayment theclaim purchaserelates ofto buying land or propertyproperty, which must include:
    • a completion statement
    • formthe TR1land registration document (or similar)
    • proofevidence of payment or transfer of funds (including non-monetary consideration)
    • proofevidence of Stamppayment Dutyof Landany Taxland paidtaxes
    • purchase invoices

    If you supply construction services

    If your business carries out construction work, include:

    • the planningaddress reference and postcode of construction sites
    • any (ifplanning reference numbers

    If you supplyhave constructionother services)supporting documents or information

    Include any additional information or documents that relate to your VAT repayment claim, such as:

    • hire purchase or lease agreements
    • sales invoices where non-standard VAT rates were charged
    • any additionalother informationdocuments that you feelthink supportswill yourhelp VATHMRC repaymentprocess your 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
    • an authorisation formsform

    You can also use a third party, such as an employee or family member, to act on thebehalf businesses’of behalf.the Thebusiness. VATYou registeredmust customer will need to give written consent. You can upload writtenthis consent within thisthe online form.

    When you providegive 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
    • authorityconfirmation forthat each person to confirm they can act on behalf of the business infor matters relating to the VAT repayment claimclaims

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

    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 sign in details 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.