• Current students
      • Student centre
        Enrol on a course/exam
        My enrolments
        Exam results
        Mock exams
      • Course information
        Students FAQs
        Student induction
        Course enrolment information
        F2f student events
        Key dates
        Book distribution
        Timetables
        FAE elective information
        CPA Ireland student
      • Exams
        CAP1 exam
        CAP2 exam
        FAE exam
        Access support/reasonable accommodation
        E-Assessment information
        Exam and appeals regulations/exam rules
        Timetables for exams & interim assessments
        Sample papers
        Practice papers
        Extenuating circumstances
        PEC/FAEC reports
        Information and appeals scheme
        Certified statements of results
        JIEB: NI Insolvency Qualification
      • CA Diary resources
        Mentors: Getting started on the CA Diary
        CA Diary for Flexible Route FAQs
      • Admission to membership
        Joining as a reciprocal member
        Admission to Membership Ceremonies
        Admissions FAQs
      • Support & services
        Recruitment to and transferring of training contracts
        CASSI
        Student supports and wellbeing
        Audit qualification
        Diversity and Inclusion Committee
    • Students

      View all the services available for students of the Institute

      Read More
  • Becoming a student
      • About Chartered Accountancy
        The Chartered difference
        Student benefits
        Study in Northern Ireland
        Events
        Hear from past students
        Become a Chartered Accountant podcast series
      • Entry routes
        College
        Working
        Accounting Technicians
        School leavers
        Member of another body
        CPA student
        International student
        Flexible Route
        Training Contract
      • Course description
        CAP1
        CAP2
        FAE
        Our education offering
      • Apply
        How to apply
        Exemptions guide
        Fees & payment options
        External students
      • Training vacancies
        Training vacancies search
        Training firms list
        Large training firms
        Milkround
        Recruitment to and transferring of training contract
      • Support & services
        Becoming a student FAQs
        School Bootcamp
        Register for a school visit
        Third Level Hub
        Who to contact for employers
    • Becoming a
      student

      Study with us

      Read More
  • Members
      • Members Hub
        My account
        Member subscriptions
        Newly admitted members
        Annual returns
        Application forms
        CPD/events
        Member services A-Z
        District societies
        Professional Standards
        ACA Professionals
        Careers development
        Recruitment service
        Diversity and Inclusion Committee
      • Members in practice
        Going into practice
        Managing your practice FAQs
        Practice compliance FAQs
        Toolkits and resources
        Audit FAQs
        Practice Consulting services
        Practice News/Practice Matters
        Practice Link
      • In business
        Networking and special interest groups
        Articles
      • Overseas members
        Home
        Key supports
        Tax for returning Irish members
        Networks and people
      • Public sector
        Public sector presentations
      • Member benefits
        Member benefits
      • Support & services
        Letters of good standing form
        Member FAQs
        AML confidential disclosure form
        Institute Technical content
        TaxSource Total
        The Educational Requirements for the Audit Qualification
        Pocket diaries
        Thrive Hub
    • Members

      View member services

      Read More
  • Employers
      • Training organisations
        Authorise to train
        Training in business
        Manage my students
        Incentive Scheme
        Recruitment to and transferring of training contracts
        Securing and retaining the best talent
        Tips on writing a job specification
      • Training
        In-house training
        Training tickets
      • Recruitment services
        Hire a qualified Chartered Accountant
        Hire a trainee student
      • Non executive directors recruitment service
      • Support & services
        Hire members: log a job vacancy
        Firm/employers FAQs
        Training ticket FAQs
        Authorisations
        Hire a room
        Who to contact for employers
    • Employers

      Services to support your business

      Read More
☰
  • Find a firm
  • Jobs
  • Login
☰
  • Home
  • Knowledge centre
  • Professional development
  • About us
  • Shop
  • News
Search
View Cart 0 Item

Brexit

☰
  • Brexit home
  • Resources
  • VAT changes
  • Movement of goods
  • HMRC & Revenue updates
  • Contact us
  • Home/
  • Knowledge centre/
  • Brexit/
  • Brexit news item
Tax
(?)

This week’s EU exit corner, 3 July 2023

In this week’s EU exit corner, we bring you the latest guidance updates, and publications relevant to EU exit. We also update you on the recent opening of the reimbursement scheme, and bring you news of current consultations in the area of customs. The latest Trader Support Service and Borders Weekly Stakeholder Bulletin are also available. And finally, if you account for import VAT on your VAT Return under postponed accounting for VAT, you must access the Customs Declaration Service to get a postponed import VAT statement online Reimbursement scheme now open Last week on 30 June, the long awaited duty reimbursement scheme launched which means traders can now reclaim duty on goods moving into Northern Ireland which do not subsequently move into the EU. Claims are possible back to 1 January 2021. HMRC recently responded to the Institute to say that interest will not be paid on refunds received by traders, however we have asked HMRC to provide more detail on this, and will keep you updated. The Institute lobbied on the need to open the scheme for several years. The reimbursement scheme allows for reimbursement of tariffs paid on goods classed as being at risk which later become/became not at risk under the original Protocol and on goods which move in the new red lane which should originally have been green lane movements under the Windsor Framework. This includes the following scenarios:- Final sale of goods takes place in NI; Goods are consumed in NI; Goods are destroyed in NI; Goods are moved back to GB from NI; and Goods exported to RoW (Rest of World). In order to claim, the trader must gather evidence to support the claim and submit this to HMRC where a caseworker will consider the application. The following publications are also available which are relevant to the scheme:- Declaring goods you bring into Northern Ireland 'not at risk’ of moving to the EU; Trading and moving goods in and out of Northern Ireland; Notices made under the Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023; and Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland. Consultations Four consultations are currently open which are relevant to customs. HMRC has also published a new customs and UK border consultations tracker. Customs treatment of post and parcel exports – closes 20 July 2023 This consultation seeks to understand who makes use of the Export Memorandum of Understanding and Extra Territorial Offices of Exchange, and why, before looking at each procedure individually to establish ways in which the UK’s post and parcels export regime could be improved. The objective is for HMRC to establish how the customs treatment of low-value post and parcel exports can be developed to enable the smooth flow of these goods out of the UK, while ensuring appropriate due diligence is applied to help protect the countries and territories exported to, while complying with international obligations. Introducing a voluntary standard for customs intermediaries – closes 30 August 2023 This consultation seeks views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector. It follows on from the 2022 Call for Evidence: An Independent Customs Regime and the measures complement wider transformational changes at the border that the government has committed to delivering as set out in the 2025 Border Strategy. Views are sought on: the objectives of a voluntary standard, and what format it could take; how a voluntary standard could be designed and implemented; the potential content of a voluntary standard; and training and educational offerings for the intermediary sector, which would support the introduction of a voluntary standard . The future of customs declarations – closes 8 September 2023 This consultation seeks views on potential simplifications to customs declarations, and the use of technology to facilitate declarations and other customs processes. HMRC are holding webinars on 5 July 2023 and 13 July 2023 where policy officials will explain the consultation questions and how to respond. If you would like to attend one of these webinars, please contact HMRC by emailing externalstakeholders.customs@hmrc.gov.uk by 3 July and 11 July respectively. Bringing goods into the UK temporarily – closes 22 September 2023 This call for evidence seeks views from individuals, businesses and intermediaries on how the Temporary Admission (“TA”) procedure is working and, in particular, their experience of using TA in the UK. The government would like to gather and consider a wide range of views on how the TA procedure could be simplified for users. The government also welcomes views on potential improvements to the UK’s TA procedure to make it more accessible. TA is used by a broad range of sectors, including the creative, cultural and sports sectors, the leisure industry, museums galleries and auction houses and a broad range of businesses of all sizes. This call for evidence is likely to be of particular interest to traders, customs agents, freight forwarders and hauliers, as well as business representative organisations, trade bodies and customs consultancies that help traders with their customs affairs. Miscellaneous updated guidance etc. Specialised Committee on the Implementation of the Windsor Framework: joint statement, 23 June 2023; Customs, VAT and excise UK transition legislation from 1 January 2021; List of customs training providers; Customs declaration completion requirements for Great Britain; CDS Declaration Completion Instructions for Imports; Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Draft notices made under the Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023; The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023; and Check simplified procedure value rates for fresh fruit and vegetables.

Jul 03, 2023
READ MORE
Tax UK
(?)

This week’s EU exit corner, 26 June 2023

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service and Borders Weekly Stakeholder Bulletin are also available. And we remind you that the duty reimbursement scheme is expected to open later this week on 30 June. The Institute has lobbied on the need to open the scheme  for several years. Miscellaneous updated guidance etc. Apply for a certificate to confirm you will pay UK National Insurance while self-employed abroad temporarily (CA3837); Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS); External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service; Customs Declaration Service communication pack; Appendix 1: DE 1/10: Requested and Previous Procedure Codes; Appendix 1 Inventory Exports: DE 1/10: Requested and Previous Procedure Codes; Check if a business holds Authorised Economic Operator status; Attending an inland border facility; List of customs training providers; and Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service.

Jun 26, 2023
READ MORE
Tax UK
(?)

Recent VAT publications and guidance updates, 26 June 2023

We have compiled the latest updates to various HMRC VAT publications, briefs and guidance. Readers should note that there are also numerous updates to VAT guidance and rules due to the end of the EU transition period. HMRC has also updated the VAT road fuel scale charges that apply from 1 May 2023 and also contacted us to advise that it is removing certain VAT Briefs from GOV.UK which are being archived.

Jun 26, 2023
READ MORE
Brexit
(?)

EU exit bulletin, Friday 23 June 2023

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. The most recent Trader Support Service Bulletin is available, and HMRC has now appointed its technical delivery partner for the Single Trade Window. A consultation has been launched on introducing a voluntary standard for customs intermediaries, and HMRC is seeking more information on the role of the accountant and/or chief financial officer in business decisions on whether to use the Common Transit Convention. HMRC is also writing to businesses that complete export declarations, and it is also confirmed that the long-awaited duty reimbursement scheme will open for claims from the end of this month. The Institute was also in attendance at last week’s UK Domestic Advisory Group (“DAG”) meeting and raised questions on the Windsor Framework. UK DAG meeting The Institute is a member of the UK DAG, and was in attendance at last week’s meeting which gave group members the opportunity to put questions to Pedro Serrano, the EU’s Ambassador to the UK, Sir Oliver Heald, Leader and Co-chair of the UK-EU Parliamentary Partnership Assembly, and representatives from the UK Government. The Institute asked the Ambassador if he was able to share any insights from the EU in respect of how the Windsor Framework (“WF”) is being implemented, from the perspective of potential discrepancies between the UK and EU publications on the framework, and if the EU is satisfied that the new goods movements red and green lane processes will be ready from September 2023. The Ambassador responded that the ongoing relationship between the UK and EU remains positive and all possible work is being doing to implement the WF in the agreed manner. The UK Government also responded to this question and said that the Government is very committed to implementing the WF, and more information and guidance will follow as soon as possible, in addition to the guidance published last week. The UK is working very closely with the EU on that information and guidance.  Duty reimbursement scheme After much lobbying by the Institute, including our letter earlier this year, it is now confirmed that from 30 June 2023, the UK Government will launch the reimbursement scheme for EU duty paid on “at risk” goods which can be shown to not have entered the EU. More information on how the scheme will work was also provided at a meeting on the Windsor Framework several weeks ago, attended by Chartered Accountants Ireland – see our stories here and here. The scheme will be backdated to 1 January 2021, and will also apply to red lane goods movements which should originally have been green lane, under the WF revised trade operating model. The Customs (Northern Ireland: Repayment and Remission) (EU Exit) (Amendment) Regulations 2023 underpin the scheme. It is not yet clear if HMRC will pay interest on overpayments received under the scheme. Single Trade Window Deloitte, working with IBM, has been announced as HMRC’s chosen technical delivery partner to build and maintain the platform on which the Single Trade Window (“STW”) will be hosted. The STW aims to simplify traders’ interactions with the border. The World Customs Organisation (“WCO”) defines such Single Windows as ‘a facility that allows parties involved in trade and transport to lodge standardised information and documents with a single-entry point to fulfil all import, export, and transit related regulatory requirements’. The STW, at its core, ensures a single-entry point for border data, which results in reduced duplication for users. HMRC aims to work closely with Deloitte and IBM to ensure stakeholders’ views continue to be fed into the design of the UK STW. Consultation on introducing a voluntary standard for customs intermediaries As announced at the 2023 Spring Budget, a consultation has now been launched on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector. This consultation closes on 30 August 2023 and This will seek views on: the objectives of a voluntary standard, and what format it could take; how a voluntary standard could be designed and implemented; the potential content of a voluntary standard; and training and educational offerings for the intermediary sector, which would support the introduction of a voluntary standard. This consultation will be of interest to customs intermediaries, traders (particularly those who use or are considering using a customs intermediary), and any other members of the border industry with an interest in and/or understanding of the customs intermediary sector. HMRC will be holding webinars regarding this consultation where policy officials will explain further the scope of the consultation and the consultation process. If you would like to attend one of these webinars, please contact HMRC by emailing customsintermediariesconsultation@hmrc.gov.uk. The Common Transit Convention and the role of the accountant/chief financial offer HMRC has sent the below request on the role of the accountant/chief financial officer in the context of the Common Transit Convention (“CTC”). “We would like to understand better the role of the accountant and/or chief financial officer in business decisions on whether to use the CTC or not, when importing and exporting goods to the European Union and other European countries, so that we can shape future guidance and communication products to key decision makers. Who we are? We are from the Transit Policy Team in the Customs Policy and Strategy Directorate in HMRC. The CTC is a European wide Convention that the UK acceded to in our own right on Exiting the EU. It allows signatories to the Convention to move goods easily across multiple customs territories until the goods arrive at their final destination, where Customs Duties and VAT are paid. This means that the Duty and VAT are suspended until the final destination, offering cash flow benefits to businesses. What we do? We are working on improving our support and guidance on the CTC to help businesses decide if it may be useful to them. And in the Chancellor’s Spring Statement we announced a package of Transit simplifications for businesses, particularly those using the CTC Trusted Trader scheme which allows businesses to start and end Transit movements at their own premises rather than going to a government office at the port. More information on these measures can be found here.  We’d love to talk to you, if you would be interested then please contact us at transitpolicymailbox@hmrc.gov.uk.” Moving to the Customs Declarations Service for exports HMRC is currently writing to businesses that complete export declarations to make them aware of the key dates for transitioning from the current CHIEF system to the Customs Declarations Service (“CDS”) by the end of November 2023. Traders should therefore check that HMRC has the correct email address to ensure that they are informed at the right time. From 1 December 2023, all export declarations must be made through the CDS. However, traders should not try to move export declarations to the CDS before September 2023, unless contacted by HMRC. Currently, specific types of export declarations cannot be made through the CDS and must still be submitted using CHIEF. HMRC is writing to businesses making these declarations to inform them of when they can start using the CDS.  The current timetable for full transition of export declarations is as follows: from May 2023, HMRC has been contacting traders submitting the highest number of export declarations but only through the Goods Vehicle Movement Service, and has advised them to start making export declarations through the CDS. from July 2023, HMRC will contact all remaining export declarants to make sure they are ready to make export declarations through the CDS by setting out the actions they need to take and signposting to relevant guidance. from September 2023, the CDS is expected to be open for making declarations for all export routes. Next steps Traders that have not already done so should carry out the following steps to prepare for making export declarations through the CDS: Apply for an Economic Operator Registration and Identification (EORI) number beginning with ‘GB’; Subscribe to the CDS; Read the latest CDS guidance. Contact HMRC with any questions. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Customs, VAT and Excise UK transition legislation from 1 January 2021; Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS); Method of payment (MOP) codes for Data Element 4/8 of the Customs Declaration Service; Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS); Appendix 2: DE 1/11: Additional Procedure Codes; Appendix 1 Inventory Imports: DE 1/10: Requested and Previous Procedure Codes; Appendix 2 C21i: DE 1/11: Additional Procedure Codes; The Customs (Miscellaneous Amendments) Regulations 2023; Notices made under the Customs (Export) (EU Exit) Regulations 2019; Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018; Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; and Appendix 1: DE 1/10: Requested and Previous Procedure Codes.  

Jun 23, 2023
READ MORE
Brexit
(?)

EU exit bulletin, Friday 16 June 2023

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit and we update you on recent developments in relation to the Retained EU Law Bill. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins from 2 June and 9 June are available and we provide a further update on the Windsor Framework. It is also confirmed that the long awaited duty reimbursement scheme will open for claims from the end of this month. Retained EU Law Bill At the end of May, the House of Commons considered the House of Lords amendments to the Retained EU Law Bill (Official Report part 1, and Official Report part 2). Parliament returned from a short recess on 5 June which was followed by Kemi Badenoch, the Minister responsible for the Retained EU Law Bill, appearing before the European Scrutiny Committee on 6 June. The House of Lords is  due to consider the House of Commons amendments to the Bill next Tuesday 20 June and the European Scrutiny Committee has published its report on the Windsor Framework. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Check simplified procedure value rates for fresh fruit and vegetables; CDS Declaration Completion Instructions for Imports; Tell HMRC if you still need your EORI number starting XI; Search the register of customs agents and fast parcel operators; Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Check simplified procedure value rates for fresh fruit and vegetables; Search the register of customs agents and fast parcel operators; and Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.

Jun 15, 2023
READ MORE
Tax UK
(?)

Further update on Windsor Framework – part 2

On 29 May, we updated you on key messages from a recent meeting with the Northern Ireland Joint Customs Consultative Committee on the Windsor Framework (“WF”). Today we provide more details on the matters discussed including NI-GB unfettered access, more on both the UK Internal Market Scheme and the Reimbursement Scheme, news about the treatment of mixed loads, and an update on XI EORI numbers. HMRC has since updated a number of publications which are referenced below. Unfettered NI-GB access Officials confirmed that there will be no changes to goods movements from NI-GB, hence unfettered access will continue to be available and protected with, as it is currently, no export requirements needed other than for exceptional goods such as endangered species, hazardous chemicals, etc. UK Internal Market Scheme (“UK IMS”) It is confirmed that the new UK IMS, which will replace the UK Trusted Trader Scheme (“UK TTS”) from 1 October 2023, will include a higher commercial processing threshold and broader sectoral exemptions. As the scope of UK IMS is wider than the current UK TTS, there will be some additional authorisation requirements. In addition to company directors, HMRC will check whether senior employees responsible for the movement of goods under the scheme have any serious criminal offences recorded in relation to economic crime. There will also be more detailed questions on record keeping and internal controls. HMRC will also undertake checks to ensure that traders are “of good financial standing.” HMRC will also provide new guidance on obligations when moving goods under the scheme with traders required to sign a declaration to confirm they have read and understood the guidance, and that they understand their obligations under the scheme. Traders currently holding authorisation under the UK TSS will be contacted by HMRC in order for re-authorisation to commence for the UK IMS and will need to login using their Government Gateway to complete enrolment onto the UK IMS. This should be done within six weeks of receiving contact from HMRC about re-authorisation, to ensure UK IMS enrolment before 30 September 2023. The new UK IMS is now open to apply for authorisation.  The reimbursement scheme The reimbursement scheme will allow for reimbursement of tariffs paid on goods classed as being at risk which later become/became not at risk under the original Protocol and on goods which move in the new red lane which should originally have been green lane movements under the WF. This includes the following scenarios:- Final sale of goods takes place in NI; Goods are consumed in NI; Goods are destroyed in NI; Goods are moved back to GB from NI; and Goods exported to RoW (Rest of World). In order to claim, the trader must gather evidence to support the claim and submit this to HMRC where a caseworker will consider the application. Mixed loads It was confirmed that mixed loads (green and red lane movements in the same container) will be possible under the WF, however red lane goods within mixed loads will be subject to full customs and SPS checks, hence this will slow down such movements. Miscellaneous A number of questions were taken away for more detailed consideration including the treatment of different goods movements such as EU/Ireland-NI-GB, NI-Ireland-GB and GB-NI-EU/Ireland. We will share the responses to all queries when available. A query was also raised in respect of how goods movements under the WF interact with the proposed Border Trade Operating Model. Post and parcel movements (C2C, B2C, B2B) are to be covered in a separate meeting but will not switch on until 1 October 2024 and new quotas are in place for categories 7 and 17 of UK steel. XI EORI number HMRC has recently written to businesses with a GB registered business address who hold an XI EORI number to confirm if they have a permanent business establishment (“PBE”) in NI or if they still need their XI EORI number for the limited customs purposes for which this is provided. Businesses meeting the criteria to retain their XI EORI number for the limited list of other customs purposes do not have to be established in NI. This validation exercise letter invites traders to upload evidence of a PBE in NI or to select on the G-form that they meet the criteria to retain their XI EORI number. Updated guidance and publications HMRC has also published and updated a number of guidance documents as follows:- The Windsor Framework - further detail and publications; How to make sure the correct duty is applied to goods you bring into Northern Ireland from countries outside of the EU and UK; Sign up for the Trader Support Service; Declare goods using the UK Trader Scheme if you bring goods into Northern Ireland; Check if you can bring your goods into Northern Ireland from Great Britain without paying duty; and Declaring goods you bring into Northern Ireland 'not at risk’ of moving to the EU.  

Jun 12, 2023
READ MORE
...1112131415

The latest news to your inbox

Please enter a valid email address You have entered an invalid email address.

Useful links

  • Current students
  • Becoming a student
  • Knowledge centre
  • Shop
  • District societies

Get in touch

Dublin HQ

Chartered Accountants
House, 47-49 Pearse St,
Dublin 2, D02 YN40, Ireland

TEL: +353 1 637 7200
Belfast HQ

The Linenhall
32-38 Linenhall Street, Belfast,
Antrim, BT2 8BG, United Kingdom

TEL: +44 28 9043 5840

Connect with us

Something wrong?

Is the website not looking right/working right for you?
Browser support
CAW Footer Logo-min
GAA Footer Logo-min
CCAB-I Footer Logo-min
ABN_Logo-min

© Copyright Chartered Accountants Ireland 2020. All Rights Reserved.

☰
  • Terms & conditions
  • Privacy statement
  • Event privacy notice
  • Sitemap
LOADING...

Please wait while the page loads.