Policy paper
Revenue and Customs Brief 10 (2021): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK
This brief explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.
Documents
Details
This brief explains the actions HMRC is taking to enable overseas (not established in the EU) businesses to claim VAT refunds where they’ve been having difficulties in obtaining a certificate of status.
This applies to the prescribed year 1 July 2019 to 30 June 2020.
Published 1 July 2021