Overseas VAT Refund Scheme

Overseas VAT Refund Scheme

Overseas businesses located outside the UK/EU incurring VAT in the UK can seek to recover this amount through the overseas VAT refund scheme where it has been incurred in the course of business.

Businesses submitting claims covering VAT incurred in the period from 1 July 2019 to 30 June 2020 were given a 6-month extension from the original deadline of 31 December 2020 to obtain a certificate of status which is required to be submitted alongside the application as documentary evidence. However as some businesses and their agents are still experiencing difficulties in obtaining the certificates from the official channels an additional deadline extension has been granted up to 31 December 2021 to allow businesses to provide this supporting documentation. This brings the extension in line with the deadline for claims covering UK input tax incurred in the year ending 30 June 2021.

If you or your clients require advice on how to recover input tax incurred in the UK, please call our free VAT helpline, and speak to one of our expert consultants today.

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