This following guidance gives information about when you can, or need to, account for VAT on your tax return if you’re a UK VAT-registered business.
This following is information about the movement of excise goods, which may involve interaction with customs requirements.
In the coming months HMRC is deleting Government Gateway Accounts that have been inactive for 3 years, to help us safeguard customer data.
A statement made in parliament, on 21st October, regarding the ongoing UK/EU negotiations.
Ministerial Statement following the meeting of the Withdrawal Agreement Joint Committee, 19th October.
HMRC have sent letters to VAT-registered businesses in Great Britain trading with the EU and/or the rest of the world, highlighting actions they need to take to continue trading with the EU from 1st January 2021.
The Government has ramped up preparations for the end of the transition period by publishing an updated Border Operating Model, which provides further detail on
You do not need to complete a customs declaration or pay customs duty in Great Britain if: the goods are travelling under a recognised excise
If you want to become a registered consignor, you’ll need to: apply to be a registered consigner register to use the Excise Movement and Control
You must use the Excise Movement and Control System (EMCS) to move excise duty suspended goods from the place they enter into Great Britain to their final destination.
If your excise goods are dispatched from an EU member state from 1 January 2021, you must complete a customs declaration and use the relevant customs procedures when they arrive at the place they enter into Great Britain.
If you provide HMRC with an EX75 Notice of Intention (NOI) on or before 31st December 2020 but the drawback claim is made after this