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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.

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