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Appealing against an HMRC decision on late submission of US documents for VAT expenses.
We act for a client based in America and make an annual claim to HMRC for VAT paid in the UK (VAT65A) on their expenses. The client makes no taxable supplies here but has several employees who are home-based and incur costs in the UK on hotels road fuel and computers.
On 28 December 2016 we submitted the claim for the year ended 30 June 2016. HMRC rejected this on 19 January because we had not included a US tax certificate with the claim. We therefore submitted the form on 7 February but HMRC wrote back on 19 February to say that the form was not valid because it had not been submitted with the original claim on 28 December – and 7 February was past the 31 December deadline date for claims up to 30 June 2016.
This seems very bureaucratic especially since HMRC already...
