UK HMRC has issued a policy paper on UK VAT refunds for non-UK businesses in a VAT group, dated 8 September 2026. The policy paper explains changes to how non-UK businesses that are members of a VAT group claim refunds of UK VAT, including that each group member must now claim separately for the VAT it incurred, rather than claim through the group's representative member. It also explains the transitional arrangements for claims for the 1 July 2025 to 30 June 2026 prescribed year and how to …