This site uses cookies to improve your browsing experience and analyse use of our website. By clicking ‘I accept’ you agree and consent to our use of cookies. You can find out more about our cookies here. Find out more

VAT refunds to overseas accounts are changing

VAT refunds to overseas accounts are changing

Michelle Watson

HMRC have recently announced a safer, quicker and easier way for overseas customers to receive repayments directly into their bank accounts as opposed to receiving a cheque in the post.

You will need to complete a Gform, which is found on by searching for ‘VAT repayments’ or by following the link here: Overseas UK VAT-registered traders - non-established taxpayers (NETP) - GOV.UK (

You will also need to provide the details of the overseas bank account that you would like HMRC to issue VAT repayments into. HMRC also offer the facility for you to provide them with the information required to cancel any cheques you may have received that you are unable to cash. They will, in turn replace those cheques with a payment direct to your bank account.

In order to fill out the form, you will need: your Government Gateway user ID and password, the principal place of business address will need to be based outside of the UK and the company name must match the name on the bank account.

For more information, please contact your local Moore advisor.