BREXIT Links (Updated 24.2.2021)
Here is a helpful list of a lot of the UK government websites.
Brexit Transition https://www.gov.uk/transition
Get an EORI number https://www.gov.uk/eori
Import goods from outside the EU: step-by-step https://www.gov.uk/import-goods-outside-eu
Apply to use simplified declaration for imports https://www.gov.uk/guidance/using-simplified-declarations-for-imports?step-by-step-nav=849f71d1-f290-4a8e-9458-add936efefc5
Making an import declaration in your records https://www.gov.uk/guidance/making-an-import-declaration-in-your-records
Making an import supplementary declaration https://www.gov.uk/guidance/making-an-import-supplementary-declaration
Making an import supplementary declaration without authorisation https://www.gov.uk/guidance/making-an-import-declaration-in-your-records-without-authorisation-from-1-january-2021
List of goods imported into Great Britain from the EU that are controlled https://www.gov.uk/guidance/list-of-goods-imported-into-great-britain-from-the-eu-that-are-controlled
Prepare to import goods from the EU to Great Britain https://www.gov.uk/prepare-to-import-to-great-britain-from-january-2021
Delaying declarations for EU goods brought into GB https://www.gov.uk/guidance/declaring-goods-brought-into-great-britain-from-the-eu-from-1-january-2021
Customs declarations for goods you bring or receive into the UK https://www.gov.uk/guidance/customs-declarations-for-goods-brought-into-the-eu
Get UK customs clearance (importing) step-by-step https://www.gov.uk/import-customs-declaration
Finding commodity codes (imports and exports) https://www.gov.uk/guidance/finding-commodity-codes-for-imports-or-exports
Get someone to deal with customs for you https://www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf
The Northern Ireland Protocol and sending goods to Northern Ireland Protocol, interestingly in regards to the use of The Northern Ireland Protocol and sending goods to Northern Ireland from the GB mainland, it is now not technically classified as an Export.
As the soft landing for non-controlled goods draws to an end in regards to the use of the requirements of The North Ireland, it must still be “declared” but not like an export through CHIEF or CDS but through ‘Trader Support Service – https://www.gov.uk/guidance/trader-support-service
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Complete your VAT Return to account for import VAT from 1 January 2021 (added 10-Dec-2020)
https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat
Get your postponed import VAT statement
https://www.gov.uk/guidance/get-your-postponed-import-vat-statement
Check when you can account for import VAT on your VAT Return from 1 January 2021
https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return
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BREXIT EORI Numbers - Northern Ireland and Europe Registrations (added 1-Dec-2020)
New Tax Policy Announcements - CIS Abuse and MTD - Future Plans (added 16-Nov-2020)
CIS abuse -
https://www.gov.uk/government/consultations/tackling-construction-industry-scheme-abuse)
BREXIT - Passport rules for travel to Europe from 1 January 2021 (added 09-Nov-2020)
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BREXIT New Government Reminders to all VAT Registered Businesses & Northern Ireland (added 6-Nov-2020)
BREXIT - Air, sea, road and rail transport from January 2021 - Centralised Info Point - ECMT Permit Deadline (added 2-Nov-2020)
BREXIT - VAT - PPE Kit reverts to Standard VAT from Zero Rated (added 2-Nov-2020)
with an EORI No., however, if your business is in Northern Ireland then you must have an XI EORI Number
If you are a GB company and you have
a permanent base in Europe, such as associated with a Remote Tax registration, then you need to apply for an European EORI No. If you have multiple
remote tax registrations in various EU countries, you only need one European EORI No.
https://www.gov.uk/eori
The XI country code for Northern Ireland designation is already in use by the Republic of Ireland to identify GB registered businesses.
Although that originally was for the purposes of Intrastat validation of Methods of Transport
NB:
As Intrastat reporting is required to continue for all Northern Ireland companies, and just Arrivals for the rest of GB then it seems likely
that we will to identify companies in Northern Ireland (BT Post Code) and create the XI Country code and allocate that to them.
It would be logical to switch on the EU Member flag.
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and a new consultation on Making Tax Digital for Corporation tax
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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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
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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ECMT International Road Haulage Permit for 2021 as a replacement for the international O-Licence of 20th November 2020
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to Standard Rate as from 1st November
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BREXIT - Industry Sector specific Readiness Webinars available (added 2-Nov-2020)
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)
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BREXIT - International road haulage permits: ECMT permits 2021 (added 28-Oct-2020)
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.
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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)
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Moving timber to Northern Ireland (added 23-Oct-2020)
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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.