In this section:
- Returned goods, credit notes, debit notes and VAT
- Bad debts: how to reclaim the VAT
- Payment problems, assessments, penalties and appeals
- Corrections to mistakes and errors, and making adjustments
- Visits by VAT officers
- Penalties for mistakes and delays with your VAT
- Questions about VAT: writing to HMRC to get them answered
Questions about VAT: writing to HMRC to get them answered
Writing to HM Revenue & Customs (HMRC) isn't as fast as getting information from the website or the telephone helpline. This guide explains what you can write to HMRC about and what information you need to provide. It also explains the different circumstances for businesses and members of the public.
On this page:
- What you can write to HMRC about
- Questions that HMRC can't answer
- Getting confirmation about VAT law - clearances
- Members of the public - writing to HMRC
- Emailing HMRC
- Information you must provide
- Where to write to
- More useful links
What you can write to HMRC about
The VAT and Excise Helpline can answer most questions, but there may be times when you need to write to HMRC. Written information given by HMRC only applies to you and the particular situation you've asked questions about.
You can write to HMRC about VAT if:
- you've looked at the VAT information published by HMRC – either on the website or in printed notices and information sheets – and can't find the answer to your question
- you can show that you have real doubt about how VAT affects a particular transaction and your personal situation or business
- getting a decision is financially important for you, your customer and your business
- you've already contacted the telephone helpline and they've asked you to write
If you have an illness or disability and it's difficult for you to use the telephone, you can give permission for someone to ring or write on your behalf. You can email or write to HMRC instead if that's easier for you.
If the VAT information published by HMRC answers your question, they'll write to you and give the details from the VAT Notice or Information Sheet.
If you're writing to HMRC to ask for a replacement VAT Return, it's much easier to ring the VAT and Excise Helpline on Tel 0845 010 9000. You only need to write to ask for one if your address has changed.
Questions that HMRC can't answer
HMRC can't answer VAT questions about:
- situations where you want to know what might happen in certain circumstances (hypothetical questions)
- other people's VAT, unless you've got their permission to act on their behalf
- progress with your application to register for VAT and how long it will take
- situations that may help you with 'tax planning' or the creation of schemes to avoid paying tax
- other taxes and benefits like Tax Credits, Child Benefit, PAYE and Self Assessment
If you need to write or speak to HMRC about a different tax, or a benefit, you can find the details on the Contact Us pages.
Get form 64-8 to authorise an agent to act on your behalf
Getting confirmation about VAT law - clearances
HMRC aims to make the help and guidance that goes with the taxes legislation as clear as possible. If you feel that the guidance doesn't make it plain how the legislation will apply in a particular situation, you can apply to them for a clearance application.
A clearance is written confirmation of HMRC's view of how tax law is applied to a specific transaction or event.
Clearance applications are accepted from businesses, or their agent or adviser, when they can show that there is uncertainty about how legislation will affect transactions they're involved with.
VAT clearance service for businesses
Members of the public - writing to HMRC
Even if you don't run a business or aren't VAT registered there may be times when you want to ask questions about VAT. You might want to know how VAT affects:
- reclaiming VAT when you build your own house
- paying lower rate VAT when you have energy saving materials put into your house
- importing or exporting a car or other vehicle
- equipment and vehicles for disabled people
- VAT refunds for visitors to the UK
- VAT on goods posted to you from abroad
It's your supplier's responsibility to get the VAT right, as they have to pay it over to HMRC. If you've any questions about how much VAT they're charging you, it's worth talking it over with them before you contact HMRC.
The HMRC website has a section on 'VAT for consumers' - that's people who use goods or services that might have VAT on them. You can read more about getting a decision in VAT Notice 700/6 'VAT Rulings'.
More about how non-VAT registered customers get decisions in VAT Notice 700/6
Emailing HMRC
If you email your question to HMRC and want them to reply in the same way, you need to say in your email that you understand and accept the security risks of sending your personal information electronically. If HMRC's reply to you needs to contain any personal or confidential information, they can only reply to you by post or telephone.
HMRC doesn't send out automatic responses to tell you that your email has been received. It's unusual for an email to get lost, and you should leave at least 14 working days before contacting them if you've not received a reply.
Information you must provide
When you write to HMRC, you need to provide certain information so they can deal with your question.
You must provide:
- your VAT registration number, if you're VAT-registered
- your full postal address, including the post code
- your telephone number
- an explanation of what you're unclear about and why you can't make a decision about it
- full details of the situation or transaction
Without this information, HMRC can't deal with your question and they will have to contact you to ask for it - which means there will be a delay before you get a full reply.
You can use the following information as a checklist to help you provide HMRC with a complete picture about the transaction you're writing about. This will help them answer your question more easily, and they are less likely to contact you for more information:
- are you the supplier or the customer
- if you are a VAT-registered supplier, is your customer registered for VAT
- is your question about goods or services
- which country, or countries, are the supplier and the customer based in
- if you are a supplier selling goods, will the goods be leaving the UK
- if you are providing services, what sort are they
Where to write to
For VAT and Excise
HM Revenue & Customs
Written Enquiries Section
Alexander House
Victoria Avenue
Southend
Essex
SS99 1BD
VAT reliefs for disabled people
HM Revenue & Customs
VAT Reliefs for disabled people
St John's House
Merton Road
Liverpool
L75 1BB
Helpline 0845 3020203
Email - VAT reliefs for disabled people
Imports, exports and customs relief
Customs and International Trade Written Enquiries Team
HM Revenue & Customs
Crownhill Court
Tailyour Road
Plymouth
PL6 5BZ
VAT registration questions
HM Revenue & Customs
Deansgate
62-70 Tettenhall Road
Wolverhampton
WV1 4TZ
VAT 66 certificates of status
If you need a certificate of status for an overseas tax authority to show them that you're VAT-registered in the UK then you need to write to:
HM Revenue & Customs
VAT 66 Team
Imperial House
77 Victoria Street
Grimsby
N.E. Lincolnshire
DN31 1DB
Email - VAT 66 certificates
Fax +44 1472 247 388
More useful links
VAT Public Notices and information sheets
Registering for online services
