by Asim Abbas
12 November 2026 
HMRC checking your VAT repayment claim? What evidence to send and how to speed it up
HMRC checking your VAT repayment claim? What evidence to send and how to speed it up
If your VAT Return shows a repayment, HMRC may hold it while it checks your figures. That can hurt cash flow, especially for new businesses, exporters and construction firms.
- HMRC may check a VAT repayment claim before paying it.
- It asks you to send details through an online form, one per VAT period.
- Expect to provide your VAT account, top 10 purchase invoices and bank statements.
- Extra evidence is needed for first returns, imports and exports, property and construction.
- HMRC aims to review the information within 7 working days.
HMRC now asks for the supporting details through an online form, and says it aims to look at the information within 7 working days.
This guide explains what HMRC asks for, how to send it and how to avoid delays.
When does HMRC ask for details?
According to GOV.UK, you use HMRC’s online form when you have claimed a VAT repayment on your VAT Return and HMRC has written or emailed to say it will check your figures. Authorised agents can complete it for clients.
What to send
- your VAT registration number and the reference in HMRC’s letter or email
- your main business activities, the VAT rates on your sales and any VAT schemes you use
- who prepared and submitted the return, and the Making Tax Digital software used
- your detailed VAT account
- your 10 highest-value purchase invoices where VAT was charged
- copies of original bank statements
Extra evidence in some cases
- First VAT Return: evidence of VAT paid before registration
- International trade: export invoices or import VAT documents
- Land or property: completion statements, land registration documents and payment evidence
- Construction: site addresses and planning references
- hire purchase or lease agreements, where relevant
Check your VAT figures
Our free tax calculators can help you sense-check your numbers.
How to send it
Sign in to the online form with the details you used to register for VAT, or your agent user ID. You can save and come back later. You need a separate form for each VAT period HMRC asks about. If someone else completes the form, include written authorisation from the business.
How long does it take?
HMRC aims to look at the information within 7 working days and will contact you when it makes a decision or needs more. If you have heard nothing after 7 working days, call the number on HMRC’s letter or email.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179How to avoid delays
- keep invoices and bank records tidy and easy to match
- make sure purchase invoices are valid VAT invoices in your business’s name
- for construction, check the domestic reverse charge has been applied correctly; see our reverse charge guide
- explain one-off large purchases, such as equipment or property, in advance
If the check finds an error
If HMRC’s check shows you claimed too much, it will reduce the repayment and may look at earlier periods. Past VAT errors are not covered by the Digital Disclosure Service; they are corrected through your VAT Returns or a separate error notification, depending on their size. Our VAT accountancy service handles repayment checks and corrections, and our guide to HMRC disclosure routes explains the wider options.
What should I do next?
Note the reference and VAT period.
VAT account, top 10 purchase invoices, bank statements.
Property, construction, imports or exports.
We prepare and submit the evidence for you.
Frequently Asked Questions
Why is HMRC holding my VAT repayment?
HMRC checks some repayment claims before paying, especially large, first or unusual claims.
What evidence does HMRC want?
Usually your detailed VAT account, your 10 highest-value purchase invoices and bank statements, plus sector-specific documents.
How long will the check take?
HMRC aims to review the information within 7 working days of receiving it.
Do I need one form per VAT period?
Yes. You need a separate form for each VAT period HMRC asks about.
Can my accountant send the details?
Yes. Authorised agents can complete the form for clients.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Ali Imran
I’m Ali Imran, an accountant at Wingate Accountants. I help sole traders, landlords and directors get their returns filed early and accurately, without the last-minute panic.
