Submit a claim using the second-hand motor vehicle payment scheme if you do not have a UK business
Before you submit a claim, you should check how to claim a VAT-related payment using the second-hand motor vehicle payment scheme if you do not have a business establishment in the UK.
You can make your first claim from 1 August 2023.
To make a claim, you must complete form VAT67 and provide the required documents. You can then submit your claim electronically or by post.
If you have a payment representative or tax representative, they can complete the form on your behalf.
The declaration must be signed by you or either your:
- payment representative
- tax representative
If you have an agent, they can complete the form on your behalf. You must sign the declaration.
Receiving the payment
The payment can be received by you or either your:
- payment representative
- tax representative
The payment can be received using:
- the Society for Worldwide Inter-Bank Financial Telecommunications (SWIFT)
- a UK bank
Payments to bank accounts will be made in pound sterling.
Receiving payments using SWIFT
If you decide to receive your payment using SWIFT, you must provide:
- the international bank account number
- currency of account
- bank identification code
- name of the account holder
- bank name
- bank address
Receiving payments into a UK bank account
If you decide to receive your payment into a UK bank account, you must provide the:
- account holder name
- bank account number
- sort code
How to complete the form
You need to:
- Download and save the form Second-hand Motor Vehicle Payment Scheme Application for UK VAT-related payment (VAT67) (PDF, 836 KB, 3 pages) on your computer.
- Open it using the latest free version of Adobe Reader.
- Complete it on-screen in English.
- If your claim does not fit on the form, you can download one or more of the Continuation sheet (VAT67) (PDF, 658 KB, 1 page) to complete it.
The form may not work if you try to open it in your internet browser. If the form does not open, contact the online services helpdesk.
How to submit a claim electronically
You can submit a claim electronically using the HMRC Secure Data Exchange Service (SDES).
SDES can also be used by your:
- payment representative
- tax representative
- agent
Request access to SDES
To submit your claim using SDES, you must send an email to newcastle.oru@hmrc.gov.uk to request access.
You should include:
- ‘SDES motor vehicles’ in the subject field
- confirmation you would like to use SDES
- whether you have a business tax account already set up
- confirmation you agree to corresponding with HMRC by email
HMRC will contact you within 15 calendar days to start the registration process with you and provide registration guidance.
If you have any difficulty during the registration process, you can contact the UK VAT Overseas Repayment Unit.
Submit a claim using SDES
To submit claims electronically, you can use the HMRC Secure Data Exchange Service.
After you’ve submitted a claim using SDES
You will:
- receive a dated receipt
- be contacted within 3 months of submitting your claim
If you do not receive a dated receipt or you’re not contacted by HMRC, you must contact the UK VAT Overseas Repayment Unit.
Submit a claim by post.
If you do not want to use SDES, you can send your claim by post. The documents you send with the claim must all be original. Photocopies will not be accepted.
You must send your claim and documents by post to:
HM Revenue and Customs — Campaigns & Projects
VAT Overseas Repayment Unit S1250
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
United Kingdom
After you’ve submitted your claim
HMRC will check your claim and may ask for further information from the records you must keep for the scheme. Once they have finished checking your claim, any documentation you provide will be returned to you.
HMRC will process the payment once your claim has been approved.
If you have a query about a claim you have made, contact the UK VAT Overseas Repayment Unit.
If your claim is rejected or not paid in full
If your claim is rejected or not paid in full, HMRC will tell you the reasons why.
If you do not agree with our decision, you can either:
- ask for the decision to be reviewed by an HMRC officer not previously involved in the matter
- appeal to an independent tribunal
If you ask for a review you can still appeal to the tribunal after the review has finished.
If you decide to ask for a review you should:
- write to the address given in the decision letter within 30 days of the date of the letter
- give your reasons why you do not agree with the decision
If you accept the offer of a review, then you cannot appeal to a tribunal until the review officer tells you the outcome of their review.
If you want to appeal to the tax tribunal you should send them your appeal within 30 days of the date of the decision letter.
You can get more information about appeals and reviews.
Correcting errors
If a claim that you’ve made contains errors, you should contact us as soon as possible. This includes errors in claims that we’ve not yet paid.
Contacting HMRC as soon as possible may help stop you becoming liable for a penalty.
You must give us as much information as possible about the errors, including:
- the claim the errors occurred in
- the vehicle or vehicles the errors related to
- the amount of the VAT-related payment wrongly claimed
- what the correct amount should have been
If HMRC find an error in a claim that has already been paid, they will take action to recover the amount of the overpayment.
HMRC will also charge a penalty if:
- the error in the claim is deliberate
- reasonable care has not been taken to prevent the error from happening
Source: HM Revenue & Customs