On 4 April 2019, HMRC updated Revenue and Customs Brief 12 (2018), in which it sets out action that non-EU businesses may need to take if HMRC has rejected their claims for refunds of UK VAT.

When the Brief was first published on 12 December 2018, it provided non-EU businesses with a deadline of 31 March 2019 to submit a valid certificate of status (CS) for overseas VAT refund claims made for 2017/18. However, HMRC is aware that the US government shut-down resulted in delays to the issue of CSs to US businesses and it has therefore extended the deadline for the submission of CSs by US businesses in respect of 2017/18 overseas VAT refund claims, to 30 May 2019.

All other non EU businesses should have submitted their valid CSs by 31 March 2019.

A copy of Brief 12 (2018) can be viewed here.