The VAT Refunds Manual is an HMRC internal guidance document outlining procedures for traders to claim VAT refunds. It covers eligibility, claim requirements, time limits, verification, handling of abusive or unjust enrichment claims, end‑customer refund claims, refusal procedures, appeals, and penalties.
Key Takeaways
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Business Wales · 1 day ago
The UK Government will temporarily reduce VAT on children’s meals and outings to 5% from 25 June 2026 to 1 September 2026, cutting the standard rate of 20%. The scheme covers children’s menu meals in restaurants, tickets for theatres, cinemas, soft play, adventure centres and theme parks. Businesses should review the GOV.UK guidance for eligibility and compliance.
VatIT · 3 days ago
The article provides a detailed checklist for UK VAT‑registered businesses to comply with the Making Tax Digital (MTD) programme, outlining digital record‑keeping, API submission, exemption criteria, and the penalty regime. It also highlights upcoming MTD requirements for Income Tax and offers guidance on software selection and consolidation.
Law360 · 4 days ago
A London tribunal ruled that Barclays' British branch was skeletal and did not constitute a fixed establishment for VAT grouping purposes, resulting in the loss of Barclays' appeal. The decision clarifies the application of UK fixed establishment rules for foreign entities.
1stopVAT · 4 days ago
HMRC has introduced a mandatory online registration portal for tax advisers who interact with HMRC on behalf of clients. The portal becomes operational from 18 May 2026 and must be fully functional by 31 March 2027. Advisers have three months from the opening of the registration window to apply for an Agent Services Account (ASA).
HM Revenue & Customs · 4 days ago
HM Revenue & Customs has introduced a temporary reduced VAT rate of 5% for qualifying children's meals, tickets and family attractions. The rate applies from 25 June 2026 until 1 September 2026. After that, the standard rate will resume.
Scottish Financial News · 4 days ago
HMRC has removed VAT on eligible goods donated by VAT‑registered businesses to registered charities, effective 8 June 2026. The relief includes a monetary cap per item and prohibits charities from reclaiming VAT on donated goods. Businesses should keep detailed records of donated items.
It provides guidance on handling claims made by traders to correct VAT errors that may lead to a refund.
Section VRM2000 covers vetting a claim.
Section VRM8000 contains the time limits for claims.
Primary source
Read the full article at GOV.UKThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in United Kingdom. The original source is GOV.UK.
