IVA Meeting with HMRC

The meeting, which took place in London in February, was very much a follow-up and review of the progress made since the previous meetings in relation to in particular but not exclusively on the certificates of status required by the UK authorities in the context of 13th Directive (non-EU) claims. The following were the main points discussed, actions agreed and next steps identified.

  1. Revenue and Customs Brief 12 (2018): refunds of VAT in the UK for non-EU businesses
  2. Points arising from the Brief and 13th Directive claims generally.
  3. Brexit – reciprocity, deadlines and resources for UK businesses needing Certificates of Status in the event of a “No Deal” exit – see separate section below.
  4. Working with the IVA.
  1. Revenue and Customs Brief 12 (2018): refunds of VAT in the UK for non-EU businesses

The Brief was welcomed although it was noted that it could lead to difficulties still for claims for the 2017/18 year submitted pre-May 2018 requiring additional (new format) CoS for the balance of any claims submitted up to 31 December 2018.

  1. Points arising from the Brief and 13th Directive claims generally.

A discussion took place around the problems with getting signed VAT66As from the US following the ‘shutdown’. HMRC were asked to extend the delay (31st March) – which was subsequently granted – only for US claimants.

HMRC indicated that the wholly manual process of dealing with claims will be reviewed when resources are available.

3. Working more closely with HMRC has been identified by them (this was raised by the IVA in 2017) as a major strategic area for future development as indicated by their current thinking in relation to working with agents/intermediaries.

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.