Policy paper

Revenue and Customs Brief 2 (2019): VAT – import VAT deducted as input tax by non-owners

This brief explains the correct treatment for the deduction of import VAT paid by a taxable person who is not the owner of the relevant goods.

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Details

This brief explains the correct treatment for the deduction of import VAT paid by a taxable person who is not the owner of the relevant goods. It also explains what actions HMRC will take in relation to incorrect claims for previous periods.

You should read this brief if you are:

  • a non-owner who has reclaimed import VAT on goods imported into the UK
  • a ‘ toll operator’
  • advisers or agents dealing with businesses importing goods to the UK
Published 11 April 2019