UK HMRC has issued Revenue and Customs Brief 9 (2020), regarding a delay in VAT repayment to overseas business due to the impact of COVID-19.
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Revenue and Customs Brief 9 (2020): delayed VAT repayments to overseas businesses
1. Purpose of this brief
This brief informs overseas businesses that are not established in the EU of the current delay in processing and refunding VAT claims submitted under the Overseas Refund Scheme. The affected claims are those within the prescribed year 1 J…