UK | HMRC Gives Extra 90 Days for Non-EU Companies’ Thirteenth Directive Refund Claims

We previously reported on HMRC’s new requirements relating to the validity of certificates of status (CoS) submitted by thirteenth directive refund claimants along with their application.

Under UK rules, an eligible overseas business making an application to get a refund of the VAT it incurred in the UK, must submit a CoS with its refund application form.  HMRC issues Form 66a for this purpose.  A similar document to Form 66a can be used provided it is issued, signed and stamped by an official authority and contains required specified information. In the past, HMRC was less strict with what it accepted as an eligible alternative.

In recognition that businesses may not be able to receive a valid CoS from their tax authority in time to meet the 31st December deadline this year, HMRC will allow an extension of 90 days for this evidence to be submitted in support of claims.

HMRC points out that claims for the 2017-2018 year must still be received by HMRC by the 31st December, and that a covering letter should be attached to the refund application stating that the valid CoS will follow.

Please do not hesitate to contact us, if you wish to discuss this development further.