How to Claim a VAT Refund if You Are Exempt from VAT

30/12/2023 - 6 minutes read
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How to Claim a VAT refund if you are exempt from VAT is one of the frequently asked questions by organisations which are exempt from VAT.

How to Claim a VAT Refund if You Are Exempt from VAT

How to Claim a VAT Refund if You Are Exempt from VAT

How to Claim a VAT refund if you are exempt from VAT?

You can use HMRC online service VAT126 to claim back VAT if you’re exempt from it as a local authority, academy, public body or eligible charity.

Who can claim a VAT refund if you are exempt from VAT?

You can use this service to claim back VAT for non-business activities if your organisation is either:

  • – a local authority or similar body
  • – an academy school or multi-academy trust (MAT)
  • – a charity in palliative care, air ambulance, medical or search and rescue
  • – a non-departmental body or similar body not registered for VAT

You must submit your claim within 4 years after the end of the month in which you received the supply.

Claim a VAT refund if you are exempt from VAT

Claim a VAT refund if you are exempt from VAT

What you need to claim a VAT refund if you are exempt from VAT?

You’ll need:

  • – your unique reference number, sent to you by HMRC if you’ve already claimed — this begins with X and is followed by 2 capital letters and 12 numbers (for example, XAV126000123456)
  • – your registered organisation postcode
  • – the start and end dates for your VAT claim

You’ll need a bank statement dated within the last 3 months from your claim to confirm your organisation’s address or bank account if either:

  • – the address or bank account has changed
  • – it’s your first claim

If you’re claiming a refund for up to 5 invoices, you’ll need to enter the following information for each invoice:

  • – the invoice date
  • – the supplier’s VAT registration
  • – the VAT amount
  • – the name of the organisation receiving goods or services on the invoice
  • – a brief description of goods or supplies

If you’re claiming a refund for more than 5 invoices, you’ll need to upload one spreadsheet or document providing the details above for all invoices.

Claim a VAT refund if you are exempt from VAT

Your claim must be for a period of at least one calendar month and must end on the last day of a calendar month.

If you want to make a claim for less than £100, it must cover a period of at least 12 months.

Your first claim or if you cannot claim a refund online

Use the print and post form if:

  • – you have not made a claim before — we’ll send you a unique reference number which you’ll be able to use to submit future claims through the online service
  • – you’re unable to claim a refund online

You must:

  1. – Get all of your information together before you start. You will fill this form in online and you cannot save your progress.
  2. – Fill in VAT126 form.
  3. Print and post it to HMRC, using the postal address shown on the form.

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use.

If you’ve already made a claim before

If you’ve claimed before, you should use the online service. You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can set one up when you claim.

The unique reference number we sent you when you first claimed will be linked to your Government Gateway user ID. You’ll need to use the same Government Gateway user ID to make more claims.

Claim now

How can MCL Accountants help with your queries on how to claim a VAT refund if you are exempt from VAT?

Contact MCL Accountants on 01702 593 029 if you have any queries on how to claim a VAT refund if you are exempt from VAT or if you need any assistance with the preparation and submission of your business accounts or self-assessment tax returns to HMRC.