Help for exporters experiencing delays due to Covid-19

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

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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.

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Ruth Corkin

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at ruth.corkin@hhllp.co.uk or on 01908 713 860