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
