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VAT overseas refund scheme delays

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VAT refunds under the overseas refund scheme which HMRC would normally pay by 30 June are subject to delay. Revenue & Customs Brief 9/2020 informs businesses not established in the UK that claims submitted before 31 December 2019 for the prescribed year 1 July 2018 to 30 June 2019 should be paid by 30 September 2020.

The brief also advises businesses making a claim for the 2019–20 year to request their certificate of status ‘as early as possible’ from their issuing authority and to inform HMRC if they are unlikely to meet the 31 December 2020 deadline.

Issue: 1493
Categories: News