Non-EU businesses seeking repayment of UK VAT for the year ended 30 June 2019 should have submitted a claim by 31 December 2019, and Her Majesty’s Revenue and Customs (HMRC) would normally process such claims by 30 June 2020. HMRC have announced (in Revenue and Customs Brief 9 (2020)) that there is a delay to processing some of these claims due to COVID-19, although they still expect to pay valid claims by 30 September 2020.
Source: Deloitte
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