Revenue and Customs Brief 10 (2021): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK

Published on: 02 July 2021

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Article summary

HMRC has published a new VAT Brief which explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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