For VAT payers wishing to claim a VAT refund from the United Kingdom in 2020 under Section 82 of the VAT Act, the deadline for applying is 31 March 2021. The shortening of the usual deadline is due to the United Kingdom’s withdrawal from the EU. Within this period, applications can be submitted electronically via the General Financial Directorate tax portal. Applications can be submitted to EU Member States within the usual time limit, i.e. until 30 September 2021.
Should taxpayers fail to apply by 31 March 2021 for any reason, there is still the option of requesting a VAT refund from the United Kingdom for 2020 after that date directly from the tax and customs administration in the United Kingdom, i.e. HM Revenue & Customs.