Revenue & Customs Brief 20 (2020): ‘Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK’ outlines HMRC's response to businesses seeking to use the overseas VAT refund scheme where they have had difficulties obtaining a certificate of status.

  • Businesses overseas who are not established in the EU, not VAT registered in the UK and incur UK VAT for the purpose of their business may be eligible to reclaim that VAT using the overseas VAT refund scheme.
  • Applications for refunds in respect of 1 July 2019 to 30 June 2020 must be submitted with a certificate of status no later than 31 December 2020.
  • HMRC is aware that some businesses or their agents are having difficulty in obtaining the required certificate of status owing to the Coronavirus pandemic.
  • As a result, HMRC will allow an additional six months to submit a valid certificate of status: this must be submitted by 30 June 2021.
  • The application for VAT refund and all other documentary evidence must still be submitted no later than 31 December 2020.
  • Payments will not be made until a valid certificate of status is received by HMRC.
  • HMRC will aim to make payments within six months of receiving the valid certificate of status.

Links to our guides

VAT
Practical Tax Guides to VAT for the SME adviser and owner

External link

Revenue & Customs Brief 20 (2020): ‘Repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK’

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