Send details to support your VAT repayment claim
If you've received a letter or email from HMRC asking you to send details to support your VAT repayment claim, you need to know the details below:
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 example the VAT Cash Accounting Scheme)
- details of who filled in and who submitted the VAT Return
- names of any software packages if you are following rules for Making Tax Digital
- your detailed VAT account
- your 10 highest value purchase invoices where VAT has been charged
- bank statements
Depending on your circumstances, you may also need:
- written authorisation from the VAT registered customer for up to 2 additional people
- 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:
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 Government Gateway user 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.
What happens next
HMRC aim to look at the information you send within 7 working days.
HMRC will contact you when they make a decision or if they need any more information.
If you do not hear from them after 7 working days, you can contact HMRC using the telephone number on the letter or email they sent.
Source: HM Revenue & Customs
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