Too late to claim

Repayment claim to recover UK VAT paid by non-EU company

In September 2013 the taxpayer a US-based company submitted a claim to recover VAT paid in the UK on three expenses; the total claimed was £4 500. The UK legislation (VATA 1994 s 39) implements the EU 13th Directive and requires any claim for the year to 30 June to be submitted before 31 December of the same year. The claimant must also provide a certificate of status from the tax authority in its own country confirming it is a business.

In this case £4 200 of the VAT related to the year to 30 June 2013 and the balance £309 related to the year to 30 June 2014. HMRC refused to accept the claim because there was no original certificate of status – the company had sent a copy. The department wrote...