HMRC Policy paper – Revenue and Customs Brief 15 (2021): Repayment of VAT to overseas businesses not established in the EU and not registered in the UK

This brief explains the outcome of the review of the policy outlined in Revenue and Customs Brief 10 (2021) issued in July 2021.

This change allow overseas (non-EU established) businesses to claim VAT refunds where they have been experiencing difficulties in obtaining a certificate of status.

Source gov.uk