You can only get VAT repayments paid into an overseas bank account if your company:
does not have a UK bank account (and you’re unable to get one)
does not have a UK address
For HMRC to make a payment into your overseas bank account, it must be:
in the name of the company owed a repayment
associated with a named business owner or an authorised person with a Government Gateway ID
able to accept repayments in pounds sterling
You must fill in a form to give details of your overseas bank account before HMRC can transfer any VAT repayments. All VAT repayments will then be sent to this bank account.
You can also use the form to change uncashed cheques into electronic payments to your bank account or update your bank details.
You’ll need a Government Gateway user ID and password to submit your information. If you do not have a user ID, you can create one the first time you sign in.