Extended period for UK VAT reclaims by US businesses for 2017-18

Let’s Talk TaxTopical Tax-VAT

Extended period for UK VAT reclaims by US businesses for 2017-18

Extended period for UK VAT reclaims by US businesses for 2017-18

Wed 03 Apr 2019

HMRC has indicated that those US businesses prevented from making 13th Directive VAT reclaims for UK VAT for the 2017-18 period (the year to 30 June 2018) due to the inability to get a proper certificate of residence, may still be able to file a valid claim.  The revised claim deadline for such businesses has been changed from 31 March 2019 to 30 May 2019.

It is understood Revenue & Customs Brief 12/2018 will be updated in due course.

For a further discussion of the VAT issues for UK inbound or outbound businesses, whether concerning the US or elsewhere, please get in touch with a member of the Mazars indirect tax team.

 

Related posts

VAT- recovering output VAT- on bad debts from 1 April 1987 to 19 March 1997

The Court of Appeal determined in a case involving GMAC that the UK bad debt relief rules were unduly restrictive between 1978 and 1997, requiring the defaulter to be insolvent, or (from April 1989) that title to goods had been transferred.  This commentary sets out guidance on how to make claims for the period 1 […]

Read more

VAT group representative member entitled to a group VAT reclaim, not the former VAT group member incurring the VAT

The significant sums claimed as a result of incorrect levying of VAT in the UK, such as in the case of car dealership trade and the bingo business, has led to a number of questions concerning who is entitled to the repayments.  These include: Which entity has a right to claim back the VAT in […]

Read more