VAT repayments may be made to VAT registered businesses if they pay out more in VAT on their purchases than they charge on their sales.
This might happen if, for example, you spend a lot on equipping and furnishing your new recruitment business premises but don't take much money in the first few months of trading.
VAT registered businesses complete a VAT Return every quarter, setting the amount of VAT paid by the business against the amount owed to HM Revenue & Customs (HMRC). If a repayment is due to you it will normally be paid direct into your business bank account. You can expect to receive your repayment around a month or so after you have submitted the Return claiming it.