Recovery of VAT for the period 1 of July 2019 to 30 of June 2020

HMRC has published a Revenue and Customs brief on 1^st 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.

Source Mihaela Merz

See also HMRC Policy paper – Revenue and Customs Brief 10 (2021): repayment of VAT to overseas businesses not established in the EU and not VAT registered in the UK