BREXIT Links (Updated 16.11.2020)

New Tax Policy Announcements - CIS Abuse and MTD - Future Plans (added 16-Nov-2020)
Treasury releases tax policy announcements The Treasury has announced a number of policies, including the conclusions for the consultation of CIS abuse, and a new consultation on Making Tax Digital for Corporation tax
https://www.accountancydaily.co/treasury-releases-tax-policy-announcements

CIS abuse - https://www.gov.uk/government/consultations/tackling-construction-industry-scheme-abuse)
This is for future changes in addition to the changes that are to be applied to CIS under the Domestic Reverse Charge introduction as at 1st March 2021 (delayed from October 2019)

MTD – Corporation Tax – Ongoing consultation which closes on 5 March 2021, which will look at how the principles established for Making Tax Digital could be implemented for Corporation Tax.

HMRC have created a blog https://taxagents.blog.gov.uk/2020/11/16/legislation-day-2-announcements/
 
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BREXIT - Passport rules for travel to Europe from 1 January 2021 (added 09-Nov-2020)
Passport rules for travel to Europe from 1 January 2021 If you are travelling from the UK to any of the KCS offices, or clients on the European mainland ensure you have a passport with at least six months on it. As expected, travel to the Republic of Ireland is different. Also, as Brits are no longer EU Nationals, I would suggest that in Europe, and not just those countries that you are obliged need to carry a form of acceptable photo ID (e.g. Spain), that you carry your passport, as they may not accept your Euro style Driving Licence as photo ID anymore
https://www.gov.uk/guidance/passport-rules-for-travel-to-europe-from-1-january-2021

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BREXIT New Government Reminders to all VAT Registered Businesses & Northern Ireland (added 6-Nov-2020) HMRC has written to VAT-registered traders highlighting actions they need to take to continue trading with the EU from 1 January 2021.
https://www.gov.uk/government/news/hmrc-urges-traders-to-act-now-to-prepare-for-1-january-2021

Border Operating Model

Letters to businesses about new trade arrangements with the EU from 1 January 2021

Ireland/Northern Ireland Specialised Committee 05 November 2020
Implementation of the Northern Ireland Protocol -
https://www.gov.uk/government/news/irelandnorthern-ireland-specialised-committee-05-november-2020

“there remain significant outstanding issues to be resolved on the practical solutions necessary” !!!! The parties agreed to an intensified process of engagement to resolve all outstanding issues

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BREXIT - Air, sea, road and rail transport from January 2021 - Centralised Info Point - ECMT Permit Deadline (added 2-Nov-2020)
An important update from .GOV.UK regarding any of our Hauliers – There is a deadline for applications for the new ECMT International Road Haulage Permit for 2021 as a replacement for the international O-Licence of 20th November 2020
https://www.gov.uk/guidance/ecmt-international-road-haulage-permits

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BREXIT - VAT - PPE Kit reverts to Standard VAT from Zero Rated (added 2-Nov-2020)
Just a reminder – As from 1st November the supply of PPE to Health Professional reverts from the Zero rate of VAT back to Standard Rate as from 1st November
https://www.gov.uk/guidance/health-professionals-pharmaceutical-products-and-vat-notice-70157

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BREXIT - Industry Sector specific Readiness Webinars available (added 2-Nov-2020)
Business Secretary Alok Sharma is encouraging firms to sign up for a second phase of webinars
https://www.gov.uk/government/news/63-days-to-go-readiness-webinars-prompt-businesses-to-take-action-for-end-of-transition-period

The government are and have broadcast a series of Webinars for specific industry sectors including:
Aerospace
Automotive
Chemicals
Construction
Consumer Goods
Electronics & Machinery
Intellectual Property
Life Sciences
Manufactured Goods
Metals & Other Materials
Retail
Services and Investment

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BREXIT - Trade with the UK from January 2021: prepare your EU business - Dutch Translation (added 28-Oct-2020)
This document was released earlier, and is aimed at our customers trading with the UK and it now has a Dutch translation.
https://www.gov.uk/government/publications/trade-with-the-uk-from-january-2021-prepare-your-eu-business


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BREXIT - International road haulage permits: ECMT permits 2021 (added 28-Oct-2020)
As highlighted previously any of our clients who do their own haulage in and around Europe, or Transit thru’, there is the new ECMT (European Conference of Ministers of Transport) Permit which appears to replace the International O-Licence in Europe for UK Hauliers. It is not part of any of our K8 software but it may need to be declared on any accompanying shipping documentation / consignment notice.
https://www.gov.uk/government/publications/international-road-haulage-permits-ecmt-permits-2021


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The Treasury has signalled the government will end VAT refunds on purchases made by overseas visitors on 31 December, when the UK leaves the EU (added 26-Oct-2020)
VAT RES - the ‘VAT Retail Export Scheme’ will not be extended to EU visitors after BREXIT, and will also be withdrawn for non-EU visitors in Great Britain.
https://www.accountancydaily.co/vat-refunds-overseas-shoppers-go-post-brexit


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Moving timber to Northern Ireland (added 23-Oct-2020)
New guidance on how to move timber from GB to Northern Ireland, and from Northern Ireland to GB, imports from Indonesia to GB and Northern Ireland, and how monitoring organisations’ duties will change from 1 January 2021.
https://www.gov.uk/guidance/trading-timber-imports-and-exports-from-1-january-2021

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Keeping trade flowing after end of transition period (added 23-Oct-2020)
Government steps up plans to keep trade flowing at the end of the transition period
https://www.gov.uk/government/news/government-steps-up-plans-to-keep-trade-flowing-at-the-end-of-the-transition-period

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Moving species listed under CITES/EU Wildlife Trade Regulations (added 23-Oct-2020)
If any of our users move species listed under CITES / EU Wildlife Trade Regulations around the EU then there are big changes, which might be obvious, but it also affects the movement between Great Britain and Northern Ireland. Export documentation will be need to be raised to comply with the regulations.  If the user is already Importing / Exporting listed species outside of the EU they will be aware of the existing requirements, but if they have only been trading within the EU, or just sending or receiving to Northern Ireland then is recommended that they employ a Specialist Customs Agent or at the very least can contact APHA in Bristol (https://www.gov.uk/guidance/contact-defra#animal-health-and-welfare) for support with trading or moving endangered animals or plants listed under CITES.
https://www.gov.uk/guidance/trading-and-moving-endangered-species-protected-by-cites-from-1-january-2021