# HMRC changes VAT refund policy for non-UK businesses in a VAT group

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 15 Sep 2026, 3:01.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2401043940-icaew-hmrc-changes-vat-refund-policy.mp3

HMRC has announced that, for VAT incurred from 1 July 2026 onwards, it will only accept VAT refund claims from the non-UK business that incurred the VAT, rather than from the representative member of the VAT group.

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