Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021

On 26 October 2020 HMRC published a policy paper on accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021.

The policy paper includes information about the implications of moving goods that remain within the ownership of the same entity, as well as information relevant to VAT groups and partially exempt businesses.

Please get in touch with your usual contact at Garbutt + Elliott or send an email to Naveen Sahney on nsahney@garbutt-elliott.co.uk or Alex Millar on amillar@garbutt-elliott.co.uk to find out how we can help.