Unless you know what your doing dont bother, I spoke to the VAT people and explained what i wanted to do and they were happy with that and sent me the forms which i filled in and returned. However, the forms are far from Black and white. I spent months being chased for the tax i intended to claim back with many letters informing me of the fines i would have to pay for not coughing up. Took me ages to explain it all and cancel what i'd started.