How to appoint a payment representative or an agent to deal with VAT-related payments if you do not have a business establishment in the UK.
Appointing a payment representative
You can appoint a payment representative to act on your behalf. This means that a payment representative can submit claims and receive VAT-related payments.
In some cases, HMRC may direct you to appoint a payment representative.
A payment representative is:
- required to be VAT registered and established in the UK
- jointly and severally liable for any debts you incur resulting from an incorrect claim
If you are a non-established taxable person and have appointed a tax representative, you cannot appoint a payment representative.
Who can act as a payment representative
When deciding if an individual is a fit and proper person to act as a payment representative, we will use the following criteria. A person may not be accepted if they:
- have been disqualified as a director under company law
- have been involved in crime
- have relevant criminal convictions, for example a conviction involving dishonesty or deception
- have had previous requests for a similar roles revoked or refused
- have personally received penalties for deliberate wrongdoing
- have fraudulent trading history
- do not have assets
- do not have insurance
- have not fulfilled their own tax responsibilities
- have outstanding or unmanaged HMRC debts
- have poor payment history with HMRC
- have submitted inaccurate and deceptive claims
- are bankrupt or in an Individual Voluntary Arrangement
- have any connection with:
- the business they want to represent
- key persons involved in the business
- any non-compliant or fraudulent businesses
We may refuse to approve the appointment of a payment representative for other reasons than those listed, if we have concerns about their suitability.
How to appoint a payment representative
To tell us who you want to appoint, you need to:
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Download and save the form on your computer.
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Open it using the latest free version of Adobe Reader.
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Complete it on-screen.
The form may not work if you try to open it in your internet browser. If the form does not open, contact the Online services helpdesk.
You and your chosen payment representative will be told when your choice of representative has been approved.
The payment representative will then be able to make claims on your behalf.
Sending the form by email
If you want to send the form by email, you should confirm that you accept the risks of corresponding with HMRC by email.
You can send the completed form to newcastle.oru@hmrc.gov.uk.
Sending the form by post
You should send the completed form to:
HM Revenue and Customs — Campaigns & Projects
VAT Overseas Repayment Unit S1250
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
United Kingdom
Appointing an agent
You can appoint an agent to act on your behalf.
If we approve a claim made by the agent on your behalf, the payment will be made to you.
Your agent will need either a Power of Attorney or letter of authority before acting for you.
Sending a letter of authority
Letter of authority format example:
‘I (name and address of claimant) hereby appoint (name and address of agent) to act on my behalf in connection with any claim for a VAT-related payment that I make to the Commissioners of HMRC under the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023 as from time to time amended or replaced.
Any VAT-related payment to which I am entitled pursuant to any such claim made on my behalf by my above named agent shall be paid to me (name and address of claimant).
Date signed (by the claimant)’
Sending the letter by email
If you want to send the letter by email, you should confirm that you accept the risks of corresponding with HMRC by email.
You can send the completed letter to newcastle.oru@hmrc.gov.uk.
Sending the letter by post
You should send the completed letter to:
HM Revenue and Customs — Campaigns & Projects
VAT Overseas Repayment Unit S1250
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
United Kingdom
