Regulation 8 Method of claiming
A person claiming a repayment of tax under these Regulations shall —
complete in English and send to the Commissioners either the form numbered 1 in the Schedule hereto, or a like form produced by any official authority, containing full information in respect of all the matters specified in the said form and a declaration as therein set out; and
at the same time furnish —
a certificate of status issued by the official authority of the third country in which the trader is established either on the form numbered 2 in the Schedule hereto or on a like form produced by the official authority; and
such documentary evidence of an entitlement to deduct input tax as may be required of a taxable person claiming a deduction of input tax in accordance with the provisions of regulation 62 of the Value Added Tax (General) Regulations 1985f1.
Where the Commissioners are in possession of a certificate of status issued not more than twelve months before the date of the claim, the claimant shall not be required to furnish a further such certificate.
The Commissioners may refuse to accept any document referred to in paragraph (1)(b)(ii) of this regulation if it had been furnished in support of an earlier claim.