Coronavirus: delays to overseas VAT claims
In its latest Revenue and Customs Brief, HMRC informs businesses established outside the EU of delays in processing and refunding VAT claims submitted under the Overseas Refund Scheme for the year 1 July 2018 to 30 June 2019. Such claims have been submitted on or before 31 December 2019.
HMRC confirms that the impact of coronavirus and changes HMRC has made to its operations, mean it is unable to meet its deadline of 30 June 2020 for some of these 2018–19 claims. It does, however, expect to make repayments by 30 September 2020.
HMRC also acknowledged that some overseas businesses or their advisers may not be able to obtain the required certificate of status for claims related to 1 July 2019 – 30 June 2020 from their official issuing authorities due to the coronavirus pandemic.
The guidance clarifies that any business that submits a VAT refund claim without a certificate of status, will not have their claim rejected, but it will be put on hold until 31 December 2020. This is the deadline for applying for VAT refunds and all the required documents, which include the certificate of status.
If a business is unable to obtain the relevant certificate of status by 1 October 2020, HMRC requests that the overseas business or their agents contact HMRC in writing so that the case can be considered.
Posted on 25.06.2020.
We provide services
Other useful articles
- Upper Tribunal says that article 8 rights of overseas family members must be considered
- Government pledges new support to prepare for EU border checks
- Home Secretary announces new measures to boost Britain’s border security
- No discrimination found against Afghan man blocked from Ukraine visa schemes
- “Smart” borders to start operating from 2025: new rules for entry into the Schengen area for citizens of the UK and other countries
- UK economy continues recovery with 0.6% growth
Get specialist advice
Please contact with one of our immigration lawyers by phone +44 (0) 207 907 1460 (London), +971 509 265 140, +971 525 977 456 (Dubai) or complete our enquiry
Contact us