Chapter 1 - VAT rules for NI - EU and NI - GB flow of goods and services
Phil Crawley (HMRC NI Delivery and Policy Advisor) provides an overview of the published guidance on VAT under the NI Protocol. He provides detail on the VAT requirements for the flow of goods and services between NI - EU and NI - GB outlining what has changed and what remains the same.
Chapter 2 - VAT rules for Rest of World – NI flow of goods and services
Will Perara (HMRC – VAT Policy Advisor) provides an overview of VAT guidance on Rest of World imports to NI, and the VAT rules on online marketplaces. Phil Crawley (HMRC - NI Delivery and Policy Advisor) follows with guidance on the VAT implications for EU - GB movements via Northern Ireland and finishes by highlighting some FAQ’s HMRC are seeing from business.
Chapter 3 - Excise under the NI Protocol
Paul Tarpey (HMRC - Senior Policy Advisor-Excise EU Transition Team) provides an update on the published guidance on Excise under the NI Protocol, outlining what has changed and what remains the same in respect to the flow of goods between NI and the EU,GB and Rest of World. Paul goes on to look at some FAQ’s HMRC are seeing from business and Mojgan Ahmad (HMRC - Senior Policy Advisor - VAT and Indirect Tax) finishes by providing detail on some actions businesses can take now.
EU Exit | VAT, Excise and the Northern Ireland Protocol
From the 1 January 2021, following the end of the transition period the UK is no longer governed by the EU VAT and Excise regime. However under the Northern Ireland Protocol NI businesses remain aligned to many EU VAT rules for the movement of goods (while following UK VAT rules on services). It is important that NI businesses are familiar with the rules to ensure they comply with the necessary administration and other requirements.
In this HMRC presentation, Policy Advisors Mojgan Ahmad, Philip Crawley, William Perera, and Paul Tarpey outline the published HMRC guidance on VAT and Excise duty under the NI Protocol highlighting what has now changed and what remains the same for the flow of goods between NI and the EU, GB and Rest of World.