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HMRC clarifies its position on import VAT reclaim

Do you need to change your importation process? HMRC have released Revenue & Customs Brief 2/2019 to confirm the VAT recovery position of import VAT claimed by businesses that do not own the goods they are importing (e.g. toll operators or where title passed prior to the good entering the UK).

HMRC’s view has always been that import VAT can only be claimed by the owner of the goods and therefore businesses in possession of an import VAT certificate (C79) that do not own the goods are not entitled to claim that import VAT.

However HMRC are accepting that their guidance is not clear and as a result will only be enforcing this from 15 July 2019. This is to allow businesses impacted to make the necessary changes to their importation process.

For further information please click on the following link: 

https://www.gov.uk/government/publications/revenue-and-customs-brief-2-2019-vat-import-vat-deducted-as-input-tax-by-non-owners/revenue-and-customs-brief-2-2019-vat-import-vat-deducted-as-input-tax-by-non-owners

Are you impacted? Please contact our VAT partner Alison Birch below:

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