The UK has introduced changes to the VAT refund process for non-UK businesses in a VAT group, requiring each member to claim VAT refunds separately rather than through a representative member.

UK · 2026-09-08

1. Step 1 · The triggerHMRC requires each non-UK VAT group member to file VAT refund claims separately, ending the representative member process
2. Step 2 · Knock-onaffected non-UK businesses face higher administrative and compliance costs, slowing their VAT recovery
3. Step 3 · Reaches youUK SMEs supplying these businesses may see delayed payments and increased requests for VAT documentation, impacting cash flow and admin workload

The trigger is reported by the source below. The steps that follow are Branch²’s traced reasoning — how the shock could reach a business like yours, not a prediction.

Source: HM Revenue & Customs

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