Delays refunding VAT to overseas businesses

30 June 2020

Issue: 4750 / Categories: News

Changes to HMRC's working practices as a result of the coronavirus are causing delays in processing and refunding VAT claims under the overseas refund scheme. Those affected are for the year 1 July 2018 to 30 June 2019 submitted on or before 31 December 2019. HMRC says for some of these it has been unable to meet the deadline – six months after the submission date - set out in VAT Notice 723A paragraph 6.6. However it expects to process them by 30 September 2020.

With regard to claims for 2019-20 HMRC is aware that some businesses may difficulties obtaining the certificate of status from their official issuing authorities due to measures taken by jurisdictions in response to Covid-19. HMRC says it will not reject a claim from a business which has been unable to obtain a certificate of status but...

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