Overseas businesses that incurred VAT in the UK for the period 1 July 2019 to 30 June 2020 now have until 31 December 2021 to submit their application for a refund together with the certificate of status, HMRC has confirmed in Revenue and Customs Brief 10/2021.
Applications for refunds and all other evidence required to process claims for the period 1 July 2020 to 30 June 2021 must continue to be submitted by 31 December 2021.