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 give you a certificate of status that confirms you are trading in the UK.
How to request a certificate of status
From 1 May 2022, we have changed the way we issue a certificate of status of taxable person to UK businesses.
When you request a certificate of status, we will send this to you by email.
Our new certificate of status of taxable person (VAT66) now includes a direct link to the UK VAT registration checker. This allows the refunding tax authority to verify the information provided on the certificate.
Email security
We can only correspond with you by email if we have your permission.
You can complete an informed consent form and attach it to your request for a VAT66. This will give us permission to contact you and send your certificate of status by email.
For more information, see HMRC’s privacy policy.
Who can request a certificate of status
You can apply for a certificate of status if you are:
- a director or secretary of the businesses, registered in the UK for VAT
- an agent with a letter of authority from a UK VAT-registered business to act on their behalf
If you’re a business
Make ‘VAT certificate of status request’ the subject line of your email. In the body of the email, tell us:
- the name of the business
- the VAT registration number of the business
- the business address
- your name and role in the business
- your contact telephone number
Complete the informed consent form and attach it to the email.
If you’re an agent
Make ‘VAT certificate of status — agent request’ the subject line of your email. In the body of the email, tell us:
- your name
- your business address as an agent
- the name of the business you are requesting a certificate for
- the VAT registration number of the business
- the address of the business
Complete the informed consent form and attach it to the email. You’ll also need to attach 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: Responsibility for opting to tax.
Where to send the email
Send the email to: vat66@hmrc.gov.uk.
If you do not send us all the information we need, we will not be able to process your request. We will provide the reason your request was rejected. You will then have to send us a new request.
After you’ve sent your request
If we can verify your business status, we’ll send the certificate of status to your email address. We’ll send this within 15 working days of receiving your application.
You can ask for a paper copy of the certificate, but we will only issue these in exceptional circumstances. You should include the reason you need a paper copy in your email request.
How to apply for a certificate of residence to claim tax relief abroad
You can apply for a certificate of residence, so you are not taxed twice on foreign income.
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 give you a certificate of status that confirms you are trading in the UK.
How to request a certificate of status
From 1 May 2022, we have changed the way we issue a certificate of status of taxable person to UK businesses.
When you request a certificate of status, we will send this to you by email.
Our new certificate of status of taxable person (VAT66) now includes a direct link to the UK VAT registration checker. This allows the refunding tax authority to verify the information provided on the certificate.
Email security
We can only correspond with you by email if we have your permission.
You can complete an informed consent form and attach it to your request for a VAT66. This will give us permission to contact you and send your certificate of status by email.
For more information, see HMRC’s privacy policy.
Who can request a certificate of status
You can apply for a certificate of status if you are:
- a director or secretary of the businesses, registered in the UK for VAT
- an agent with a letter of authority from a UK VAT-registered business to act on their behalf
If you’re a business
Make ‘VAT certificate of status request’ the subject line of your email. In the body of the email, tell us:
- the name of the business
- the VAT registration number of the business
- the business address
- your name and role in the business
- your contact telephone number
Complete the informed consent form and attach it to the email.
If you’re an agent
Make ‘VAT certificate of status — agent request’ the subject line of your email. In the body of the email, tell us:
- your name
- your business address as an agent
- the name of the business you are requesting a certificate for
- the VAT registration number of the business
- the address of the business
Complete the informed consent form and attach it to the email. You’ll also need to attach 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: Responsibility for opting to tax.
Where to send the email
Send the email to: vat66@hmrc.gov.uk.
If you do not send us all the information we need, we will not be able to process your request. We will provide the reason your request was rejected. You will then have to send us a new request.
After you’ve sent your request
If we can verify your business status, we’ll send the certificate of status to your email address. We’ll send this within 15 working days of receiving your application.
You can ask for a paper copy of the certificate, but we will only issue these in exceptional circumstances. You should include the reason you need a paper copy in your email request.
How to apply for a certificate of residence to claim tax relief abroad
You can apply for a certificate of residence, so you are not taxed twice on foreign income.
