RCB/10/21 Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UKRevenue & Customs Brief, Issue 10. 1 July 2021Purpose of this briefThis 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 getting a certificate of status. This applies to the prescribed year 1 July 2019 to 30 June 2020.Who needs to read thisYou should read this brief if you're: • a non-EU business • an agent acting on behalf of a non-EU business •
Revenue & Customs Brief, Issue 10. 1 July 2021
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 getting a certificate of status. This applies to the prescribed year 1 July 2019 to 30 June 2020.
You should read this brief if you're:
• a non-EU business
• an agent acting on behalf of a non-EU business
•
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.