UK | US Businesses Required to Use Form 66A as Deadline Looms for UK VAT Refund Claims

The 31st December 2018 deadline has come into view for non-EU established businesses seeking to recover UK VAT.

This deadline exists for VAT incurred during the period 1 July 2017 – 30 June 2018.  These claims are made via the thirteenth directive refund procedure.

Until now, US businesses making their first thirteenth directive claims for VAT incurred in the UK, have been permitted to use their US tax residence certificate, form IRS 6166, to verify their business status.  As of now however, they are required to use HMRC’s form VAT66A.

The Internal Revenue Service (IRS), the US tax authority, is experiencing delays of up to eight weeks in sending the forms out to parties requesting them.  Therefore, US businesses are encouraged to start the process immediately if this document will be required.

We are very experienced in claims management so if you require assistance in recovering UK VAT, please do get in touch with us.