Guidance

Claim a VAT refund as an organisation not registered for VAT

Use this online service (VAT126) to claim back VAT if you're exempt from it as a local authority, academy, public body or eligible charity.

From:
HM Revenue & Customs
Published
4 September 2018
Last updated
30 September 2024 — See all updates

Who can claim

You can use this service to claim back VAT for non-business activities if your organisation is one of the following:

  • a local authority or similar body
  • an academy school or multi-academy trust (MAT)
  • a palliative care, air ambulance, medical courier or search and rescue charity
  • 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.

What you need

You’ll need:

  • your unique reference number starting with X followed by 2 capital letters and 12 numbers (for example, XTV126000123456) — you’ll find this on your bank statement if your organisation’s already claimed
  • 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

You must 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 6 or more invoices, you’ll need to upload one spreadsheet or document providing this information for all invoices.

Make a claim

Your claim must:

  • be for a period of at least one calendar month and must end on the last day of a calendar month
  • cover a period of at least 12 months if you want to make a claim for less than £100
  • be made within 4 years of the end of the month in which the supply, acquisition or importation occurred

If this is your first claim you’ll need to upload documentary evidence of banking details with your online claim. For example, a copy of a statement or bank letter. If your bank details change you must provide the new details on your next claim and upload a copy of a statement or bank letter.

You must keep invoices and other records to support your claims for 6 years, unless we agree in writing to a shorter period. Find out more about keeping VAT records in Charge, reclaim and record VAT.

Claim online

You’ll need to sign into the business tax account using the Government Gateway ID and password for the organisation. You cannot use your personal tax account.

Find more information in Manage team members using your HMRC business tax account.

Claim now

If you cannot claim online

If you’re unable to claim a refund online you must use the print and post form.

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 form VAT126.
  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 [email protected] and tell us what format you need. It will help if you tell us what assistive technology you use.

Read the accessibility statement for HMRC forms.

Contact HMRC

Contact HMRC if you need help accessing the service.

Updates to this page

Published 4 September 2018
Last updated 30 September 2024 + show all updates

  1. The form VAT126 has been updated so you can now complete it digitally for first claims.

  2. If you're claiming a refund for 6 or more invoices, you'll need to upload one spreadsheet or document providing information for all invoices.

  3. What you'll need section confirms you need a bank statement for your first claim. Make a claim section confirms your unique reference number is linked to your Government Gateway user ID and you need to use the same Government Gateway user ID for future claims.

  4. Information about contacting HMRC if you need help accessing the service has been updated on the page.

  5. Claims must be submitted within 4 years after the end of the month in which you received the supply.

  6. Information about what you need to do if you're claiming a refund for more than 5 invoices has been added.

  7. First published.

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