Add or change them by going to the registration details in your VAT online account. You will usually get your refund within 10 days of HMRC receiving your return but it may take longer. Only contact HMRC if you have not heard anything after 30 days. Check what you need to do. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work. VAT cannot be claimed on travel costs to and from your place of work.
Your business can reclaim the VAT paid when buying a new vehicle, whether it is a commercial vehicle such as a van or an executive car. The vehicle has to be solely and exclusively for business use. You must be able to prove to HMRC that the vehicle is not available for personal use, such as parking it in a secured garage attached to your business overnight. You may be able to claim back VAT on cars intended to be used as a taxi, hired out as self-drive rentals, or used to provide driving lessons.
VAT-rated expenses incurred maintaining company vehicles, such as servicing costs or the installing a satnav in a company delivery van, can have the full amount of the VAT claimed back.
The golden rule applies when claiming VAT back on fuel: it must be used solely for business purposes. However, claiming fuel VAT back can be a little more complicated:. Private use charges will not apply in this case. There are some tricky areas to navigate when it comes to entertaining clients in specific scenarios. For example, many use corporate boxes at sporting events as a way of entertaining clients and potential customers.
When it comes to a client, it cannot be recovered as it falls into that bracket of entertaining in business for private purposes. For employees, it can be seen as a form of employee entertainment and rewards and so VAT can be reclaimed in this scenario. There has to be a reasonable scale for entertaining overseas customers, as stated by HMRC. So things like trips away, evening meals, sporting events, etc.
In order to reclaim VAT on business entertainment, good accounting is needed first and foremost. These cookies are set as session cookies and will be deleted once you close this browsing session.
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