Help for exporters experiencing delays due to Covid-19

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

Call +44 (0)330 024 3200 and discover how we can help you.

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

If you need help with this, please speak to our VAT and Indirect Tax expert Ruth Corkin ​on or 01908 713860.

Do you need extra information?

Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

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 or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London