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THE LEADING BODY REPRESENTING
THE UK INTERNATIONAL FREIGHT SERVICES INDUSTRY
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Revenue and Customs Brief 15 (2020)

VAT – Conclusion of review of Import VAT deducted as input tax by non-owners.

This brief is about a review of the correct treatment for the deduction of import VAT paid by a taxable person who is not the owner of the relevant goods.

Document

Revenue & Customs Brief 15 (2020): VAT – Conclusion of review of Import VAT deducted as input tax by non-owners

Details

This brief explains the outcome of the reviewed policy outlined in Revenue and Customs Brief 2 (2019).

It also explains what HMRC will do if you have made incorrect claims for previous periods.

You should read this brief if you are:

  • a non-owner who has reclaimed import VAT on goods imported into the UK
  • advisers or agents dealing with businesses importing goods to the UK


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