Get confirmation from HMRC that you are trading in the UK
UK businesses registered for VAT that are claiming a VAT refund in another country can ask HMRC for a certificate of status to confirm they are trading in the UK.
If you’re a UK business registered for VAT that has paid VAT in another country and want to claim a VAT refund from the tax authority in that country, you may have to provide them with proof about your UK trading status.
HMRC can issue you with a certificate of status that confirms you are trading in the UK.
Changes to how we issue a certificate of status
HMRC is changing the way we issue a ‘certificate of status of taxable person’ to UK businesses.
From 8 March 2021, when you request a certificate of status, we will send this to you by email, but only if we already have your permission to correspond with you electronically. Otherwise, we will send the certificate by post to the registered address. You can also specifically request that the certificate be sent by post.
Where HMRC are aware that a country requires a wet stamped certificate, we will continue to issue these by post regardless of whether consent has been granted to correspond by email.
Email security
HMRC will only correspond with you by email where you have given us permission to do so. For us to send your certificate of status or correspond with you by email, please complete and attach to your VAT66 request, the informed consent form.
Having read the informed consent form, if you wish for future correspondence relating to this certificate of status (VAT66) enquiry be sent to you via post, please indicate this when you send your request for certificate of status to us.
For more information, see HMRC’s privacy policy.
Who can request a certificate of status
The authorised persons (director or secretary) of the businesses who are registered in the UK for VAT, or agents that have a letter of authority from a UK VAT-registered business to act on their behalf.
How to request a certificate
You can request a certificate by sending an email to HMRC.
If you’re a business
Write ‘VAT certificate of status request’ in the subject line of your email, and give the following information in the body of the email:
- the name of the business
- the VAT registration number of the business
- the VAT-registered business address
- your name and role in the business
- your contact telephone number
- the country (or countries) where the VAT refund claim is being made
- the number of certificates you need
- if the certificate should be sent to you by post or by email
If you’re an agent
Write ‘VAT certificate of status - agent request’ in the subject line of your email, and give the following information in the body of the email:
- the agent’s name
- the agent’s business address
- the name of the business you are requesting a certificate for
- an attachment with a letter of authority from an authorised signatory of the business you are requesting a certificate for - you can find a list of authorised signatories in VAT Notice 742A
- the VAT registration number of the business
- the VAT-registered business address
- the country (or countries) where the VAT refund claim is being made
- the number of certificates you need
- if the certificate should be sent by post or by email to you or the business you are requesting a certificate for
Where to send the email
Send the email to: vat66@hmrc.gov.uk.
If you do not give all the information in your email your request will automatically be rejected and we will provide the reason your request was rejected. You will have to email a new request.
After you’ve sent your request
If HMRC can verify your business status they will email or post the certificate to the VAT-registered address of your business - or the business address of your agent - within 15 working days of receiving your application.
Last updated 9 March 2021 + show all updates
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Guidance on changes to how we issue a certificate of status from 8 March 2021 has been included.
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First published.
