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.
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