26 April 2017 
Amanda Darley, Head of Operations and Engagement
HMRC has requested that we publicise the following messages to BUFDG members regarding Fleming claims and overseas agents.
Fleming claims:
"HMRC and Imperial College, London have reached an agreement to settle their outstanding Fleming appeals. This agreement was in line with the FTT decision and was wholly based on the facts of their claims and the supporting evidenceprovided.
A number of HEI's, with open Fleming appeals, have provided verification of the information on which they intend to rely; as requested by me in my previous message via BUFDG. It will take some time to review the merits of each claim/appeal and the evidence made available. In the meantime, I would ask all claimants to consider the aforementioned FTT decision and reconsiderthe evidence they have provided. If it is decided that a claim requires amendment or additional/different evidence is required please do so as soon as possible. All of this should be marked for the attention of A W Clark, Public Bodies Group, Wealthy & Mid-size Compliance, S0001 Newcastle, NE98 1ZZ."
Overseas agents:
"Following the FTT decision in University of Newcastle Upon Tyne v The Commissioners of HMRC (MAN/2009/0331) dated 26 January 2017, HMRC intends to make the appropriate repayments. However, as the period in question spans the VAT Return period 1 November 2009 – 31 January 2010 each claimant will have to provide HMRC with the value of their claim for the period 1 November – 31 December 2009.
This information should be marked for the attention of Ms J Abernethy, HM Revenue & Customs, Wealthy & Mid-sized Business Compliance, CPCE, Public Bodies Group, S1190, Newcastle, NE98 1ZZ. (Or via email to jen.abernethy@hmrc.gsi.gov.uk, although if there is no email protocol in place the response will not contain any customer information).
Please note that HMRC will take no action without this information."
