2009 Awards - payment direct to APG bank and reclaim of VAT 

As noted in Rule 16, entry fees may be transferred directly to the APG's bank account. Transfer must be completed prior to the closing date. The bank details are as follows: 

Account name: Account Planning Group
Sort code: 20-58-51
Account number: 20064866
IBAN:   GB84BARC20585120064866
Swift number: BARC GB 22
Barclays Bank, 223 Muswell Hill Broadway, London N10 1DD
APG Value Added Tax registration number: GB 340 8178 61   

Value added tax (VAT) charged by the Account Planning Group

The following is for information purposes and should not be taken as legal advice or tax advice.

If you have paid from outside the UK, it is possible that you can reclaim the VAT paid.  The UK VAT authorities provide a form called VAT65 which you can use for this purpose (use form VAT65A if you are from outside the EU).

You can download these forms from
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_Forms

The tax office dealing with these claims is:
HM Revenue and Customs
VAT Overseas Repayments
8th/13th Directive
Foyle House
Duncreggan Road
PO Box 34
Londonderry
BT48 7AE
Northern Ireland
Telephone  +44 (0)2871 305 100

APG VAT registration number is  GB 340 8178 61

If you are an individual person making the reclaim (as opposed to a company) then the following notes apply.

You can probably claim back the VAT if you can prove that you are "a person in business" (not just employed). You need a letter from your local fiscal authorities and/or, for example, your local Chamber of Commerce. You send this letter with the form VAT65 (European Union countries) or VAT65A (non-EU countries).

If you pay as an individual and cannot prove that you are "in business" then it is usually not possible to obtain a refund of the VAT. This is different from when you buy goods in UK and then reclaim VAT at the airport because APG facilities are "services" not "goods".  However, if you pay as an individual you can reclaim the VAT if you prove that you were reimbursed for the expenditure by a business (eg your employer).