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VAT registrations & 13th directive reclaims

The majority of firms are required to register for VAT with Her Majesty’s Revenue and Customs (HMRC).

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    VAT registrations & 13th directive reclaims


    The majority of firms are required to register for VAT with Her Majesty’s Revenue and Customs (HMRC).

    Many businesses established outside the European Union (EU) that incur UK Value Added Tax (VAT) are unaware that they can apply for a reclaim from Her Majesty’s Revenue and Customs (HMRC), the UK tax authority, reducing the cost of UK-incurred expenses by as much as 16%.

    For such firms, UK VAT is typically incurred when personnel based outside the EU travel to the UK on business and incur costs.

    Examples include hotel accommodation and meals (excluding business entertainment), seminar or conference attendance charges, telecommunications, and administration or booking fees relating to travel (but generally not for the cost of travel itself).

    To take advantage of this facility, known as a 13th VAT Directive claim, businesses must:

    • be a trading business outside the EU.
    • not have a branch located in the UK (although having a UK subsidiary does not generally invalidate the claim).
    • not be registered, liable or eligible to be registered for VAT in the UK.
    • be able to provide HMRC with appropriate original paperwork relating to the UK-incurred expenditure.

    HMRC operate a strict deadline for reclaims. Applications are made annually for 12-month periods to 30 June and must be submitted by the following 31 December.

    How we can help

    Wheelhouse Advisors’ UK tax and accounting specialists can assist clients outside the EU to confirm their eligibility for 13th VAT Directive claims.

    By handling all aspects of the application process, we simplify the reclaim process, resulting in lower costs of business trips for non-EU clients visiting the UK.

    Sutharman Kanagarajah

    Head of Tax

    Get in touch

    Email us info@wheelhouse-advisors.com
    Call us on +44 (0)20 3404 0440

    Why Wheelhouse?

    We support your business in the way that suits your requirements best. We will work with you to scope a project and relationship based on your needs, not the other way around. We will provide you with access to prudential expertise that will help you identify, assess and document major sources of change driven by the IFPR and manage them going forward. Our consultants advise you on how to best prepare for the new Investment Firm Prudential Regime and assist with the ongoing obligations that result from it.

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