HMRC has published a Revenue and Customs brief on 1st July confirming that businesses have been given a further 6 months to submit a valid certificate of status for the prescribed year 1 July 2019 to 30 June 2020.
This means that the certificate of status must be submitted on or before 31 December 2021. The Revenue Customs Brief is available here: https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2021-repayment-of-vat-to-overseas-businesses-not-established-in-the-eu-and-not-vat-registered-in-the-uk
The VAT manual on VAT Refunds to Overseas Business Persons has been updated by HMRC. The Guidance explaining the implementation of VAT refunds to overseas business persons, including the application of the Northern Ireland Protocol is available here: VAT Refunds to Overseas Business Persons – HMRC internal manual – GOV.UK (www.gov.uk).
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Michaela Merz 