The good news is that the UK tax authorities (“HMRC”) recognise that there may be a delay. In a recent release issued in June they state that businesses need to submit 13th Directive claims by the deadline (31 December 2020) and should do so even if they don’t have the certificate of status. Businesses should then write to HMRC if they are unlikely to be able to obtain a certificate of status by 31 December 2020. They should explain the reasons why it is not possible to obtain the certificate of status. While HMRC does not state they will automatically accept every delay it does seem that they will treat coronavirus delays sympathetically.
Source: way2vat.com
Latest Posts in "United Kingdom"
- UK VAT Rules on Online Prize Draws Face Scrutiny Amid New Voluntary Code and Industry Growth
- How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus
- Director Liable for VAT Fraud and PAYE/NIC on Withdrawals: Ellis & Anor v HMRC (2026)
- UK VAT Gap Rises to £11.9bn in 2024–25, HMRC Reports 6.5% Shortfall
- Luzha v HMRC: VAT Late Submission Penalties Upheld, No Reasonable Excuse Found, Appeal Dismissed
