Last updated: 14 October 2026
What evidence does HMRC need for a VAT repayment?
When your VAT return shows a repayment, HMRC may hold it while it checks the claim. Typically it asks for purchase invoices supporting your largest input tax figures, sales invoices, bank statements, import VAT certificates or postponed VAT statements, and an explanation of why you’re in repayment. Having this ready means most checks are completed within a few weeks. Without it, the repayment can be delayed for months or reduced.
Why HMRC checks repayment returns
Repayment returns are a fraud risk, so HMRC’s systems flag many of them, especially:
- first returns after registration
- returns with large claims for VAT incurred before registration
- unusual increases in input tax
- businesses that are always in repayment, such as zero-rated exporters
- returns with errors or late corrections
The evidence to have ready
| What HMRC may ask for | Why |
| Purchase invoices for the largest claims | To prove VAT was charged and the invoice is valid |
| Contracts or quotes | To show the business purpose |
| Bank statements | To show payment |
| Sales invoices and export evidence | To support zero-rated sales |
| C79s or postponed VAT statements | To support import VAT |
| A short explanation | For example “bought new equipment” or “mostly zero-rated food sales” |
Example
A new building contractor submits its first VAT return claiming £18,000 of VAT on a van, tools and materials. HMRC writes asking for invoices for the five largest items. The director uploads them through the online portal, with bank statements showing payment, within a week. The repayment is released 10 days later.
How long checks take
HMRC aims to pay most repayments within 30 days of receiving the return. If a check takes longer, it usually tells you. If HMRC takes an unreasonably long time, you may be entitled to repayment interest from the date the return was due or received, whichever is later, until the repayment is paid.
Avoiding delays
- File online through MTD software
2. Make sure your bank details in your HMRC account are correct
3. Keep invoices digitally and in date order
4. Add a note to the return if there’s a one-off large purchase
5. Respond to HMRC within the deadline it sets
When repayments are reduced
HMRC can reduce the repayment if invoices are missing, don’t show VAT correctly, are addressed to someone else, or relate to private use. You can ask for a review or appeal within 30 days if you disagree.
Repayment businesses and monthly returns
If you are usually in repayment, for example because most of your sales are zero-rated, you can ask HMRC to let you file monthly returns. You get refunds sooner, but you must file 12 returns a year and keep the evidence for each.
Frequently asked questions
Can I chase a delayed repayment?
Yes, after 30 days, through HMRC’s VAT helpline or your agent.
Does HMRC pay interest on late repayments?
Yes, repayment interest may apply.
Should I switch to monthly returns?
If you are regularly in repayment, monthly returns improve cash flow.
What if I’ve lost an invoice?
Ask the supplier for a copy; HMRC may accept alternative evidence.
Related: reclaiming VAT on pre-registration costs and checking supplier VAT numbers.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with VAT repayment claims. See our VAT accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
