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In the UK, the equivalent tax is VAT, not GST. A VAT-registered business may receive a repayment through its VAT return when reclaimable input VAT exceeds output VAT. A consumer who was charged VAT incorrectly will usually seek reimbursement from the seller, not claim directly from HMRC. Other countries’ GST rules differ, so the steps below apply to UK VAT only.
Which kind of VAT refund do you mean?
The route depends on who paid the VAT and why:
| Situation | Who acts | Usual route |
|---|---|---|
| A UK VAT-registered business has more reclaimable input VAT than output VAT on its return | The business | Report the figures on the VAT return; HMRC calculates the repayment shown in Box 5. HMRC explains VAT repayments. |
| A consumer believes a seller charged VAT incorrectly | The consumer contacts the seller | Request reimbursement from the supplier, which accounted for the VAT. HMRC sets out the customer route. |
| A business made an error on a VAT return or paid VAT by mistake | The business or other party entitled to correct the error | Use the relevant correction or claim procedure, rather than treating it as an ordinary return repayment. See HMRC’s overpaid VAT guidance. |
| A business established outside the UK incurred UK VAT | The overseas business, if eligible | Apply under the overseas VAT refund scheme; requirements and forms depend on the circumstances. Check HMRC’s overseas-business guidance. |
How does a UK business get a repayment through its VAT return?
Check the return calculation
On a UK VAT return, Box 3 is the output VAT due on sales and other outputs, while Box 4 is the input VAT being reclaimed. If Box 3 is lower than Box 4, the difference is shown as a repayment in Box 5. The figures must reflect VAT the business is entitled to reclaim, not simply all VAT it paid.
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File the return and monitor the repayment
Most repayments are processed automatically after the VAT return is submitted, although HMRC can check a return and contact the business to verify it. HMRC says repayments are usually made within 30 days of receiving the return; this is a usual processing period, not a guarantee, and checks may extend it. A business can check repayment status in its business tax account. See HMRC’s VAT repayment overview.
Can a business claim back VAT on expenses?
A business generally needs to be UK VAT-registered to reclaim VAT on ordinary business purchases through a return. The purchase must qualify and relate to the business. Keep records that support the claim, including valid VAT invoices where required; the business is responsible for being able to substantiate the amount reclaimed.
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Apportion mixed business and personal use
If something is used for both business and personal purposes, reclaim only the business-use proportion. VAT on purchases used solely for personal purposes is not reclaimable as business input tax.
Check restricted and excluded costs
HMRC identifies restrictions that include purchases relating to exempt supplies, business entertainment, and certain purchases under the second-hand margin scheme. The treatment depends on the purchase and the business’s circumstances, so check the specific category before including it in a return. HMRC’s business-expense guidance explains eligibility and records.
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Consider pre-registration purchases
Specific rules can allow VAT recovery on qualifying purchases made before VAT registration. HMRC’s guidance states that certain goods still held by the business may qualify if bought within four years before registration, and qualifying services may qualify if bought within six months. Conditions apply, so confirm that the purchase and records meet HMRC’s current rules before claiming. See HMRC’s rules for reclaiming VAT on business expenses.
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What if a consumer was charged VAT by mistake?
Contact the seller and explain why you believe the VAT was charged incorrectly, providing the receipt or invoice and other relevant details. HMRC says the normal route is for the customer to seek reimbursement from the supplier: the supplier is the party that accounted for the VAT and may then claim it back from HMRC under the applicable rules. This is different from a business reclaiming input VAT on its own return. HMRC describes the customer process at VAT refunds for customers.
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If the seller refuses or the dispute turns on whether VAT was due, the answer may depend on the transaction and applicable legal rules. HMRC’s guidance notes a historical exceptional court context, but the route based on general EU-law principles ended from 1 January 2021; earlier court claims were unaffected. For a disputed entitlement, seek qualified advice rather than assuming a direct HMRC claim is available. Further information is in HMRC’s VAT refunds manual.
How do businesses correct an error or overpayment?
A return repayment caused by the Box 3 and Box 4 calculation is not the same as correcting an error or making a claim for VAT paid by mistake. Use HMRC’s correction and claim procedure that matches the error and its circumstances; the correct route can depend on how the mistake occurred and when it was identified. Start with HMRC’s guidance on claiming back overpaid VAT. Keep the supporting records and calculations, and obtain specialist advice if the issue involves disputed liability or significant sums.
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Can an overseas business reclaim UK VAT?
A business established outside the UK may be able to reclaim UK VAT through the overseas refund scheme if it meets HMRC’s conditions. Eligibility includes requirements concerning UK VAT registration or eligibility for registration, UK establishment, and UK supplies. Qualifying businesses established outside the UK use form VAT65A. Because the procedure depends on the business’s location and the claim period, check the current requirements in HMRC’s overseas VAT refund guidance before applying.
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HMRC’s Revenue and Customs Brief 8 (2026), published 8 September 2026, says that non-UK members of VAT groups must generally submit their own claims for UK VAT they incurred. For the prescribed year from 1 July 2025 to 30 June 2026, HMRC will accept a claim from either the individual member or the representative member, with a filing deadline of 31 December 2026. The brief also gives a 31 August 2027 deadline to request review of certain historic refused claims. These are specific transitional rules, not general deadlines for every overseas refund; consult the live notice and guidance before relying on them: Revenue and Customs Brief 8 (2026).
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What records should a business keep?
Keep invoices and purchase records that substantiate each amount reclaimed, along with calculations for any business-use apportionment and the figures reported on the return. A bookkeeping system or organized purchase-record book can help, but a record book does not replace valid supplier invoices or other required evidence. Digital recordkeeping duties may also apply, so check the rules for the business’s VAT regime. HMRC’s expense guidance explains the supporting evidence expected.
How long does a UK VAT repayment take?
HMRC’s published usual processing period is 30 days from receipt of a VAT return. Checks can take longer, so treat 30 days as an estimate rather than a promised payment date. If the repayment has not arrived, check the business tax account for its status and respond promptly if HMRC asks for information. See HMRC’s repayment guidance.
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