Commentary

RCB/20/20 Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK

Part V16 Forms and other HMRC material

RCB/20/20 Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK

RCB/20/20 Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK

Revenue & Customs Brief, Issue 20. 8 December 2020

Purpose of this brief

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.

Who needs to read this

You should read this brief if you are:

  1.  

    •     a non-EU business

  2.  

    •     an agent acting on behalf of a non-EU business

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