Deadline extended for status certificates for overseas refunds

HMRC has explained how overseas businesses – those not established in the EU – can claim VAT refunds if they have been having difficulties in obtaining a certificate of status. This applies to the year 1 July 2019 to 30 June 2020.

Ordinarily overseas businesses that incur VAT in the UK for business can reclaim the VAT using the overseas refund scheme. For 2019-20 they should submit their application with the certificate of status by 31 December.

It is understood that businesses or their agents are experiencing difficulties in obtaining the required certificate of status from their official issuing authorities due to measures taken by jurisdictions in response to the coronavirus. As a result HMRC has extended the deadline to submit the certificate by six months to 30 June 2021. The application and all other documentary evidence must still be made by 31 December...