Revenue and Customs Brief 7 (2022): claiming a repayment of overpaid import VAT on the importation of dental prostheses into the UK
Published 1 April 2022
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Purpose of this brief
The government announced at Autumn Budget 2021, that the import of dental prostheses would be exempt from VAT if the prostheses are imported on behalf of or by registered:
- dentists
- dental care professionals
Following Royal Assent on 24 February 2022, importers who fell within that description can now reclaim overpaid VAT from 1 January 2021.
Who needs to read this
Importers and suppliers of dental prostheses, including registered dentists and other registered dental care professionals, and their VAT advisers.
Background
The government announced changes in the VAT treatment of imports of dental prostheses in October 2021.
To find out more information on the changes and claims from 28 October 2021, read Revenue and Customs Brief 14 (2021).
Retrospective claims between 1 January 2021 and 27 October 2021
You can now reclaim overpaid import VAT on dental prostheses imported from 1 January 2021 to 27 October 2021.
Amending your VAT Return if you used postponed VAT accounting
If you used postponed VAT accounting to account for import VAT on your VAT Return, you can claim a repayment of overpaid import VAT.
You will need to reduce the value of any claims by the amount of import VAT you previously reclaimed as input tax.
If amendments do not exceed £10,000 or are between £10,000 and £50,000 and less than 1% of the outputs (box 6) on the current return, you should make the correction on the VAT Return for the current period.
If the amount exceeds this you should complete form 652, or make a formal notification in writing to the HMRC VAT Error Correction Team.
If you did not use postponed VAT accounting
If you did not use postponed VAT accounting and paid the import VAT on the dental prostheses when you made your customs declaration, you must complete form C285 to claim the repayment of overpaid import VAT.
Completing a declaration to amend your return
Claims must include the signed declaration and quote Revenue and Customs Brief 7 (2022). You should retain the declaration in your VAT records and be able produce it to HMRC on request.
Dental professionals
You must include the following text in your signed declaration if you’re a dental professional.
‘I am a dentist/dental care professional registered with the General Dental Council and I am importing for use in my dental surgery.’
If you’re importing on a dental professionals behalf
You must include the following text in your signed declaration if you’re importing on a dental professionals behalf.
‘I am importing the dental prostheses on behalf of (dental professional’s name) who is a dentist registered with the General Dental Council / dental care professional registered with the General Dental Council for use in their dental surgery. ‘
More information
This Revenue and Customs brief supplements the information given in Revenue and Customs Brief 14 (2021).
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