Commentary

RCB/9/20 Delayed VAT repayments to overseas businesses

Part V16 Forms and other HMRC material

RCB/9/20 Delayed VAT repayments to overseas businesses

RCB/9/20 Delayed VAT repayments to overseas businesses

Revenue & Customs Brief, Issue 9. 22 June 2020

1 Purpose of this brief

This brief informs overseas businesses that are not established in the EU of the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme. The affected claims are those within the prescribed year 1 July 2018 to 30 June 2019, submitted on or before 31 December 2019.

2 Who should read this brief

You should read this brief if you are:

  1.  

    •     a non-EU business

  2.  

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

  3.  

    •     a body or

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