HMRC has extended the deadline for US claimants to submit valid certificates of status (COS) in support of new 2017/18 overseas refund scheme VAT claims until 30 May 2019.
In ‘Revenue and Customs Brief 12/2018: Refunds of VAT in the UK for non-EU businesses’, first published in December 2018, HMRC acknowledged its failure to give taxpayers sufficient notice when it introduced stricter verification procedures for COS with effect from 23 May 2018.
The December brief announced an extension of the deadline for submission of valid COS in support of new 2017/18 overseas VAT claims until 31 March 2019. The further extension for US claimants is a response to delays in processing COS requests in the US, caused by the US government ‘shut down’.
HMRC emphasises that claims for 2017/18 and all other required documentary evidence must still have been submitted by the 31 December 2018 deadline. The extensions only apply to submission of a valid COS.
The December brief also announced a review of 2016/17 claims submitted by the 31 December 2017 deadline, but rejected after 23 May 2018 as having an invalid CoS under the new verification procedures.
HMRC has extended the deadline for US claimants to submit valid certificates of status (COS) in support of new 2017/18 overseas refund scheme VAT claims until 30 May 2019.
In ‘Revenue and Customs Brief 12/2018: Refunds of VAT in the UK for non-EU businesses’, first published in December 2018, HMRC acknowledged its failure to give taxpayers sufficient notice when it introduced stricter verification procedures for COS with effect from 23 May 2018.
The December brief announced an extension of the deadline for submission of valid COS in support of new 2017/18 overseas VAT claims until 31 March 2019. The further extension for US claimants is a response to delays in processing COS requests in the US, caused by the US government ‘shut down’.
HMRC emphasises that claims for 2017/18 and all other required documentary evidence must still have been submitted by the 31 December 2018 deadline. The extensions only apply to submission of a valid COS.
The December brief also announced a review of 2016/17 claims submitted by the 31 December 2017 deadline, but rejected after 23 May 2018 as having an invalid CoS under the new verification procedures.
