United Kingdom Reclaiming UK VAT by Overseas businesses 29 October 202168 views1 min read Overseas businesses need to be aware of the time limits for claiming UK VAT. 31 December 2021 is a deadline which is fast approaching Source Crowe Refund HMRC Policy paper Revenue and Customs Brief 14 (2021): Changes to the VAT treatment of importations of dental prostheses into the United Kingdom Five European nations, US agree transitional approach to DSTs as regards Pillar One