Get Ready for Brexit now

Tax authorities in UK and Ireland are ramping up their messaging to businesses to prepare for the new trading environment next year. Take a look at recent communications and updates from HMRC and Revenue.


Last updated 17 November 2020

Revenue update

Revenue has a dedicated Brexit information hub on revenue.ie where readers can find information about trade facilitation and customs procedures for trade with the UK after the transition period.

Revenue advises businesses who haven’t fully prepared for Brexit to take immediate action

Revenue has issued a press release on 17 November advising businesses to act now to avoid unnecessary risk. The advice follows Revenue’s recent comprehensive trade engagement programme with individual businesses and with businesses’ trade and representative bodies. 

In addition to registering for customs by getting an EORI number, it advises every business to:

  • have the facility to make customs declarations or have plans in place for a customs agent to do so
  • look closely at and talk to the other key players in their supply chain
  • know the origin and Commodity Code of the goods or products it is importing
  • talk to the person who transports the goods or products to make sure they have the new information they need and
  • consider alternative routes to EU markets.

New information hub

A new Government of Ireland information hub is now available. This website has practical information from a number of different Government Departments,  including video recordings of Revenue's recent webinars to assist businesses in their Brexit preparations. 

It provides content under six steps to preparing your business:

Step 1: Customs
Step 2: Other Controls
Step 3: Product Compliance
Step 4: Supply Chain
Step 5: Financial Management
Step 6: Other Considerations 

Automated Import System 

The new system, the “Automated Import System (AIS)” will be implemented by Revenue from November 23 2020. This new system will be introduced to comply with the provisions of the Union Customs Code (UCC). It will ensure that businesses can import goods legally from outside the EU (including the UK) using the most efficient process possible.

The Customs Manual on Import VAT has been amended to incorporate changes arising from the introduction of the new Automated Import System (AIS) launching on 23 November 2020.

Guidance and key information

Revenue has also published updated guidance and key information in its dedicated Brexit section. Here readers can find information on popular topics such as registering for An Economic Operators Registration And Identification (EORI) numberpayment of import dutyVRT Implications of trade with the UK post-Brexit.

Take these steps

Revenue continues to ask each business to urgently take the following steps:

  1. Get fully and accurately informed on what Brexit means for the business
  2. Undertake an immediate Brexit impact assessment
  3. Act on that assessment by taking all the actions needed to be ready on 1 January 2021.



HMRC update

 

GOV.UK has a dedicated Brexit information hub where readers can find information on what they need to do to prepare for the end of the Brexit transition period.

Sector-focused webinars

HMRC have made available recorded webinars, including sector-focused webinars, to support businesses in preparing for the end of the transition period by explaining the new rules and the actions to take.

  • The Business Secretary icontinues to encourage businesses to sign up to the second phase of EU transition webinars and to visit gov.uk to see what actions need to be taken before the end of 2020
  • Transition Webinars are now available here
  • Webinar on business travel and investing or establishing in the EU: 11am, Wednesday 25 November, and then on demand register here.
  • Webinars for exporters of animals and products of animal origin to the EU. Find out more about the webinars hosted live and on demand by the Department for Environment, Food & Rural Affairs here

Sign up here to request recordings.

Key updates and developments

Set out below is a selection of the key updates, announcements, developments and guidance issued in recent weeks to help businesses and individuals prepare for the post transition period. See also HMRC’s most recent Brexit transition update.

General guidance and information

VAT, customs and tax

Sector-specific information and guidance

  • Financial Services: The UK government has now published comprehensive guidance for the end of the transition period from HM Treasury, the Financial Conduct Authority (FCA), the Bank of England (Bank), and the Prudential Regulation Authority (PRA) for consumers and businesses. The guidance is divided into information for customs, and information for financial services providers. View the guidance on the GOV.UK website.
  • Arts: Exporting or importing objects of cultural interest from 1 January 2021

New guidance published

  • What you need to do to comply with regulations on manufactured goods you place on the Northern Ireland market and the market in Great Britain from 1 January 2021.
  • Information for public authorities, businesses and other organisations on the outcome for public procurement policy from 1 January 2021
  • Details on the UK’s Generalised Scheme of Preferences (GSP): Trading with developing nations from 1 January 2021
  • New guidance on preparing for the end of the transition period if you work in the electronics and machinery sector: For more information about the 9-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in consumer goods sector: For more information about the 13-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in the automotive sector: For more information about the 10-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in aerospace sector: For more information about the 9-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in science, research and innovation sector: For more information about the 8-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in life sciences sector: For more information about the 12-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in the construction sector: For more information about the 11-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in arts, heritage and culture sector: For more information about the 7-point checklist to understand what you need to do before 1 January 2021, click here. See also guidance on the art market.
  • New guidance on preparing for the end of the transition period if you work in the telecoms and information services sector: For more information about the 6-point checklist to understand what you need to do before 1 January 2021, click here
  • New guidance on preparing for the end of the transition period if you work in the tourism sector: For more information about the 6-point checklist to understand what you need to do before 1 January 2021, click here
  • New guidance on preparing for the end of the transition period if you work in the gambling sector: For more information about the 5-point checklist to understand what you need to do before 1 January 2021, click here
  • New guidance on preparing for the end of the transition period if you work in the civil society sector: For more information about the 4-point checklist to understand what you need to do before 1 January 2021, click here.
  • New guidance on preparing for the end of the transition period if you work in the creative industries sector: For more information about the 6-point checklist to understand what you need to do before 1 January 2021, click here
  • New guidance on preparing for the end of the transition period if you work in the digital, technology and computer services sectors from 1 January 2021. Click here.
  • New guidance on preparing for the end of the transition period if you work in the sports and recreation sector from 1 January 2021. Click here.
  • New guidance on preparing for the end of the transition period if you work in the media and broadcasting sectors from 1 January 2021. Click here.
  • New Guidance for blood establishments, blood banks and manufacturers of blood products on ensuring the quality and safety of human blood and blood components from 1 January 2021.

People

Chemicals

  • Information for the chemicals sector on preparing for the end of the transition period.
Products 
  • Guidance on specific product safety and metrology regulations for businesses placing goods on the market in Great Britain and Northern Ireland from 1 January 2021.
  • Guidance for the veterinary pharmaceutical industry on how to convert a Centrally Authorised Product (CAP) to a national GB Marketing Authorisation .Centrally Authorised Products conversion explainer
  • The UKNI marking is a new conformity marking for products placed on the market in Northern Ireland which have undergone mandatory third-party conformity assessment by a body based in the UK. To find out if you need to use it, and if so, how, click here.

Updated Guidance published:

  • Applying for grants if your business completes customs declarations for funding for recruitment, training and IT improvements: Information has been added about General Block Exemption Regulations (GBER). Click here for more information. 
  • There is added guidance on the documents you will need to transport live animals with regards to exporting or moving live animals and animal products to the EU from 1 January 2021 and importing animals, animal products and high-risk food and feed not of animal origin from 1 January 2021. 
  • ECMT international road haulage permits: The guidance now includes a direct link to the service to apply for ECMT permits for 2021. The deadline to apply is 11:59pm on 20 November 2020. 
  • Accounting for VAT on goods and services provided by registered health professionals: Updated guidance on the zero rate of VAT for the supply of PPE equipment reverting to the standard rate of VAT from 1 November 2020. 
  • Updated guidance in section two of the guidance on Moving goods under the Northern Ireland Protocol that provides support for businesses engaging in new processes under the Northern Ireland protocol
  • Export Licencing: the UK government is advising exporters with an interest in various sectors to check to see if their items are on the dual-use control list by using the Goods Checker Tool. They can also use the Control List Classification Service on the online export licensing system. Exporters without a licence to export may find their goods stopped by Customs. Exporter with enquiries should contact exportcontrol.help@trade.gov.uk
  • Regulating medical devices from 1 January 2021: UKNI guidance and clarification surrounding grace periods for placing medical devices on GB, NI and EU markets. For more information, click here.  
  • The list of customs agents and the list of fast parcel operators have been updated who can help submit customs declarations has been updated.

Food, drink and animals updated guidance   

Customs

HMRC has a series of short videos aimed at helping those businesses brand new to customs:

Update from HMRC Comms 12 November

HMRC continue to make significant preparations to prepare for the guaranteed changes at the end of the transition period and have invested £705 million to ensure the right border infrastructure, staffing and technology is in place, providing £84 million in grants to boost the customs intermediaries sector, and implementing border controls in stages so traders have sufficient time to prepare.

With fewer than two months to go, it’s vital that businesses and citizens prepare too.  HMRC are therefore intensifying engagement with businesses and running major public information campaigns so they know exactly what they need to do to grasp the new opportunities available as the transition period ends.

We are underway with direct communications and partnership channels and endorsements with Business Representative Organisations, Agents and other intermediaries to deliver messages to help audiences understand where they will be impacted by new processes. HMG has held a number of conversations with key industry players who have said they are increasing capacity significantly to meet EU trade demand after 2020.

HMG have also announced an additional £50m in funding for the customs grant scheme, bringing the total made available to £84m. This financial support for the sector is to recruit and train new staff, as well as traders, and scale-up to take on new clients.  At 31 October 2020, applications have been made to fund almost 26,000 training courses.  We expect intermediaries to play a key role in supporting traders, which in turn represents a significant business opportunity for the intermediaries sector.   

Staged Controls

The Government continues to take a pragmatic and flexible approach to using some of our regained powers as a sovereign nation by deciding to introduce new border controls in three stages up until 1 July 2021 (January, April and July).  This means there will be controls placed on the movement of goods between Great Britain and the EU.

Our priority during the transition period will be supporting traders and the border industry to understand what actions are required during the staging process and make the necessary preparations.

HMRC Activity

We are reaching our trader audience through multiple routes including letters, representative bodies and social media. This has enabled us to target our engagement and communication activities with support events planned throughout November and December including; Webinars, YouTube videos, Trader Week (w/c 9 November), Industry Day events, and direct calls and letters. 

Alongside these we continue to provide clear guidance on the action businesses need to take to support their readiness to comply with new requirements is available.  And throughout we consistently raise awareness and offer advice and support, and strongly encourage businesses and partners to work with us to ensure the necessary preparations are made.

All of this activity will be supplemented by extensive activity to update gov.uk guidance, including revisions to strengthen existing content, better navigation, and improvements to accessibility to help businesses understand what they need to do and take the right steps. This activity aligns with the timeframe of EU-UK FTA negotiations, as well as continuing to run through to the first week in January 2021.

Negotiations

Negotiations for the UK-EU FTA are ongoing and have intensified over the last few weeks, with some progress being made towards a good compromise.  HMG has been clear that businesses must prepare for life outside the customs union and single market and on 8 October 2020 published an updated Border Operating Model to support this.





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