In normal times, exporters supplying goods to customers outside of the UK and EU, qualify for zero rated VAT as long as the goods are shipped within 3 months. However, exporters who are experiencing delays due to the pandemic (such the person handling the transport arrangements is ill due to COVID-19 or the transportation is unavailable), the taxpayer can apply to HMRC to waive the 3 month condition.
Waivers are agreed on a case by case basis, and you should contact your dedicated HMRC officer if you have one. If not, applications can be made via the VAT Enquiries team. Visit https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries
If you need help with this, please speak to our VAT and Indirect Tax expert Ruth Corkin on ruth.corkin@hhllp.co.uk or 01908 713860.
