The Value Added Tax (Repayments to Third Country Traders) Regulations 1987

Method of claiming

8.—(1) A person claiming a repayment of tax under these Regulations shall —

(a) complete in English and send to the Commissioners either the form numbered 1 in the Schedule hereto, or a like form produced by any official authority, containing full information in respect of all the matters specified in the said form and a declaration as therein set out; and

(b) at the same time furnish —

(i) a certificate of status issued by the official authority of the third country in which the trader is established either on the form numbered 2 in the Schedule hereto or on a like form produced by the official authority; and

(ii) such documentary evidence of an entitlement to deduct input tax as may be required of a taxable person claiming a deduction of input tax in accordance with the provisions of regulation 62 of the Value Added Tax (General) Regulations 1985(1).

(2) Where the Commissioners are in possession of a certificate of status issued not more than twelve months before the date of the claim, the claimant shall not be required to furnish a further such certificate.

(3) The Commissioners may refuse to accept any document referred to in paragraph (1)(b)(ii) of this regulation if it had been furnished in support of an earlier claim.

(1)

S.I. 1985/886; the relevant amending instrument is S.I. 1987/1916.