In this week’s EU exit corner, we bring you an email from HMRC with more information on delayed import controls in GB, news about March 2022 import VAT statements and information on a new way for businesses to obtain a certificate of status from HMRC. The latest guidance updates also feature. See also the most recent EU exit bulletin from Friday 6 May 2022.
March 2022 import VAT statements now available
Businesses who were unable to view their March 2022 import VAT statement on the Customs Declaration Service dashboard are advised that these should now be available for viewing.
If a business had to complete its VAT return using an estimated import VAT figure, HMRC advice is to review the March 2022 statement which is now available. If adjustments are required, these should be made on the businesses next VAT return.
Certificate of status
UK businesses registered for VAT that are claiming a VAT refund in another country are able to ask HMRC for a certificate of status to confirm they are trading in the UK. From 1 May 2022, HMRC will issue the certificate to the business by email.
The new certificate of status of taxable person (VAT66) includes a direct link to the UK VAT registration checker which is designed to allow the refunding tax authority to verify the information provided on the certificate.
Miscellaneous updated guidance
The following documents/guidance relevant to EU exit have been updated/published recently: