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Updates

Brexit
(?)

This week’s EU exit corner, 22 May 2023

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The House of Lords Protocol Sub-Committee is continuing its inquiry into the Windsor Framework. And the latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. 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; Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service; Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); Place of loading codes for Data Element 5/21 of the Customs Declaration Service; UK customs office codes for Data Element 5/12 of the Customs Declaration Service; Appendix 2: DE 1/11: Additional Procedure Codes; and Customs Declaration Completion Requirements for The Northern Ireland Protocol.

May 22, 2023
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Brexit
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EU exit bulletin, Friday 19 May 2023

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Retained EU Law Bill and the Trader Support Service has highlighted how HMRC are reviewing businesses with an XI EORI number. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. Retained EU Law Bill – update on Government Amendments  On Wednesday 10 May, we received the below update from the UK Domestic Advisory Group (“DAG”) secretariat in respect of the Retained EU Law Bill. Chartered Accountants Ireland is a member of the UK DAG. “We are writing to let you know that today the Government is tabling amendments to the Retained EU Law (Revocation and Reform) Bill (the ‘REUL Bill’) at Lords’ Report stage alongside publishing an update on our plans for regulatory reform. This amendment has been tabled in response to the feedback from businesses and other organisations with an interest in Retained EU law during the Bill’s passage.  Alongside this, we are publishing a paper ‘Smarter Regulation to Grow the Economy’ which is the first in a series of updates on how we are reforming sectors across the UK economy. It sets out an ambitious programme of reform to reduce our overall regulatory burden, maximise innovation and growth and support UK businesses and consumers. A copy of this report is available on gov.uk and can be found here.  REUL BILL AND PROGRAMME UPDATE  The ability for an independent UK to forge its own place in the world is one of the main reasons the country voted to leave the European Union. It is why the Government introduced the REUL Bill so that we could end the special status of retained EU law. It ensures that, for the first time in a generation, the UK’s statute book will not recognise the supremacy of EU law or EU legal principles. However, as the Bill is currently drafted, almost all REUL is automatically revoked at the end of 2023, unless a statutory instrument is passed to preserve it.  The Government has already reformed or revoked over 1,000 pieces of REUL. In addition to the list of around 600 coming in the Bill, the Financial Services and Markets Bill and the Procurement Bill will repeal around 500 pieces of REUL. We are committed to lightening the regulatory burden on businesses and helping to spur economic growth, and our Edinburgh Reforms of UK financial services include over 30 regulatory reforms to unlock investment and boost growth in towns and cities across the UK.  Over the past year Whitehall departments have been working hard to identify REUL to preserve, reform or revoke. However, it has become clear that the default of retained EU law sunsetting at the end of this year unless it is preserved has forced departments to focus on which laws should be preserved, ahead of prioritising meaningful reform.  That is why today we are proposing a new approach: the Government is tabling an amendment that will replace the current sunset in the Bill with a list of all of the EU laws that we intend to revoke under the Bill at the end of 2023. This provides certainty for business and other organisations by making it clear which regulations will be removed from our statute book. We will retain the vitally important powers in the Bill that allow us to continue to amend REUL, so more complex regulation can still be revoked or reformed after proper assessment and consultation. This will ensure ministers and officials are freed up to focus more on reforming REUL and doing that faster.  Proposed reforms will, of course, be subject to the appropriate parliamentary scrutiny mechanisms, which will ensure that parliamentarians can scrutinise the use of the powers in the Bill throughout the lifetime of the programme. In particular, all SIs which significantly reform retained EU law will be subject to the affirmative procedure and will be debated by both Houses. SIs which reform retained EU law in any limited way, which revoke retained EU law, or which restate interpretive effects will be subject to the sifting procedure, the procedure which worked well for EU Exit SIs. This is a proven method of parliamentary oversight that draws on the experiences of our parliamentary committees.  REUL DASHBOARD  Today we have also updated the REUL Dashboard, which was first published on 22nd June 2022 and updated in January this year. The dashboard sets out for each piece of REUL its name, type and territorial extent. The Dashboard also provides an overview of the percentages of REUL which have already been amended, repealed or replaced. The data used to populate the dashboard will also be available to download via a file uploaded to our gov.uk page which can be found here.”  Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; Pay no import duty or VAT when importing animals for scientific research; Apply for release of a private vessel on payment of Customs Duty and VAT (C384 (Vessels)); 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; and Search the register of customs agents and fast parcel operators.

May 18, 2023
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Tax UK
(?)

This week’s EU exit corner, 15 May 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 recent developments in relation to the Retained EU Law Bill and the Trader Support Service has highlighted how HMRC are reviewing businesses with XI EORI number. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. Retained EU Law Bill – update on Government Amendments  On Wednesday 10 May, we received the below update from the UK Domestic Advisory Group (“DAG”) secretariat in respect of the Retained EU Law Bill. Chartered Accountants Ireland is a member of the UK DAG. “We are writing to let you know that today the Government is tabling amendments to the Retained EU Law (Revocation and Reform) Bill (the ‘REUL Bill’) at Lords’ Report stage alongside publishing an update on our plans for regulatory reform. This amendment has been tabled in response to the feedback from businesses and other organisations with an interest in Retained EU law during the Bill’s passage.  Alongside this, we are publishing a paper ‘Smarter Regulation to Grow the Economy’ which is the first in a series of updates on how we are reforming sectors across the UK economy. It sets out an ambitious programme of reform to reduce our overall regulatory burden, maximise innovation and growth and support UK businesses and consumers. A copy of this report is available on gov.uk and can be found here.  REUL BILL AND PROGRAMME UPDATE  The ability for an independent UK to forge its own place in the world is one of the main reasons the country voted to leave the European Union. It is why the Government introduced the REUL Bill so that we could end the special status of retained EU law. It ensures that, for the first time in a generation, the UK’s statute book will not recognise the supremacy of EU law or EU legal principles. However, as the Bill is currently drafted, almost all REUL is automatically revoked at the end of 2023, unless a statutory instrument is passed to preserve it.  The Government has already reformed or revoked over 1,000 pieces of REUL. In addition to the list of around 600 coming in the Bill, the Financial Services and Markets Bill and the Procurement Bill will repeal around 500 pieces of REUL. We are committed to lightening the regulatory burden on businesses and helping to spur economic growth, and our Edinburgh Reforms of UK financial services include over 30 regulatory reforms to unlock investment and boost growth in towns and cities across the UK.  Over the past year Whitehall departments have been working hard to identify REUL to preserve, reform or revoke. However, it has become clear that the default of retained EU law sunsetting at the end of this year unless it is preserved has forced departments to focus on which laws should be preserved, ahead of prioritising meaningful reform.  That is why today we are proposing a new approach: the Government is tabling an amendment that will replace the current sunset in the Bill with a list of all of the EU laws that we intend to revoke under the Bill at the end of 2023. This provides certainty for business and other organisations by making it clear which regulations will be removed from our statute book. We will retain the vitally important powers in the Bill that allow us to continue to amend REUL, so more complex regulation can still be revoked or reformed after proper assessment and consultation. This will ensure ministers and officials are freed up to focus more on reforming REUL and doing that faster.  Proposed reforms will, of course, be subject to the appropriate parliamentary scrutiny mechanisms, which will ensure that parliamentarians can scrutinise the use of the powers in the Bill throughout the lifetime of the programme. In particular, all SIs which significantly reform retained EU law will be subject to the affirmative procedure and will be debated by both Houses. SIs which reform retained EU law in any limited way, which revoke retained EU law, or which restate interpretive effects will be subject to the sifting procedure, the procedure which worked well for EU Exit SIs. This is a proven method of parliamentary oversight that draws on the experiences of our parliamentary committees.  REUL DASHBOARD  Today we have also updated the REUL Dashboard, which was first published on 22nd June 2022 and updated in January this year. The dashboard sets out for each piece of REUL its name, type and territorial extent. The Dashboard also provides an overview of the percentages of REUL which have already been amended, repealed or replaced. The data used to populate the dashboard will also be available to download via a file uploaded to our gov.uk page which can be found here.”  Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; Pay no import duty or VAT when importing animals for scientific research; Apply for release of a private vessel on payment of Customs Duty and VAT (C384 (Vessels)); 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; and Search the register of customs agents and fast parcel operators.

May 15, 2023
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Brexit
(?)

EU exit bulletin, Friday 12 May 2023

In this week’s EU exit bulletin, we take a look at the latest developments on the Windsor Framework as well as providing a comprehensive guide to all of the latest Government publications relevant to the EU exit.  Update on the Protocol/Windsor Framework  The Specialised Committee on the Implementation of the Windsor Framework met last month on Thursday 27 April. This Committee is made up of UK Government and European Commission officials. After the meeting, a joint statement was released.  Last week, various European Parliament Committees voted unanimously to approve the proposals on SPS measures, and human medicines, which will give legal effect to the arrangements in these areas in the Windsor Framework.  Miscellaneous updated guidance etc.   The latest guidance updates, and publications relevant to EU exit are as follows:-  Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); Check if there are any delays at an inland border facility; Tell HMRC that you’re going to be attending an inland border facility; Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; UK customs office codes for Data Element 5/12 of the Customs Declaration Service; Data Element 2/3: Document and Other Reference Codes: Licence Types – Imports and Exports of the Customs Declaration Service (CDS); Pay no import duty and VAT when importing decorations and awards; Pay no import duties or VAT on inherited goods; Pay no Customs Duty or VAT on goods for disabled people; and Apply to pay less duty on goods you export to process or repair.

May 12, 2023
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Brexit
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EU exit bulletin , Thursday 16 March 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 also available and HMRC has sent an email about the impact of industrial action on 15 March on goods movements. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Apply for a certificate confirming an employee pays UK National Insurance when working abroad (CA3822); Check simplified procedure value rates for fresh fruit and vegetables; High risk food and feed of non-animal origin (HRFNAO): official certificates; Apply for approval to be part of the Registered Consignee scheme in Northern Ireland; Apply for approval to be a tax representative in Northern Ireland; Apply for an Advance Origin Ruling; External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service; Notices made and draft notices to be made under the Taxation (Cross-border Trade) Act 2018; Data Element 2/3 Documents and Other Reference Codes (National) of the Customs Declaration Service (CDS); Customs Declaration Service communication pack; External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service; Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service; and Manually arrive your goods in the UK.    

Mar 15, 2023
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Brexit
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BREXIT: What are the next steps?

The Public Policy staff in the Chartered Accountants Ireland Advocacy and Voice Department write: On 24 December 2020, the EU and UK negotiating teams reached agreement in principle on a Trade and Cooperation Agreement (“the Agreement”), which provides for tariff-free, quota-free trade (where rules of origin criteria are met) and for sectoral cooperation in a number of important areas. The Agreement does not govern trade in goods between Northern Ireland (“NI”) and the EU where the Protocol on Ireland and Northern Ireland will apply. This means that no new procedures will apply to goods moving between NI and ROI (and the other Member States of the EU). We have assembled information on some key areas to help practitioners navigate the new trading environment. You can find further information on any of these areas in our Brexit hub. We continue to engage with UK and EU stakeholders on the changes that Brexit is bringing. For up-to-date information on Brexit developments and technical analysis, sign up for Brexit Digest. Recognition of your Chartered Accountancy qualification The UK’s departure from the EU results in some changes in the standing of the Irish ACA/FCA qualification. Students and Members in ROI who are EU citizens and who have qualified and gained the requisite experience in the EU prior to the end of the transition period, will experience no change in their rights and protections under the EU Qualifications Directive (Directive 2005/36/EU). Students gaining the Irish qualification in NI/UK post Brexit will be receiving a European qualification awarded in a third country. Members who are UK citizens (or other non-EU citizens), who qualified in NI/UK prior to the transition period and who have met the required EU-based experience requirements, will no longer be able to access the rights, among other things, to have their qualification recognised within the EU under the EU Qualifications Directive as they are not EU citizens under this Directive. The Irish ACA qualification continues to be recognised in Irish and UK law and members on both sides of the border continue to have mobility rights under the Common Travel Area (CTA) agreement. Additionally, members of this Institute will continue to have access to practice rights on both sides of the border. More information on the qualification’s standing in terms of Irish and UK law can be found here. VAT on services This section will be of immediate interest to practitioners with cross-border clients, and who need to raise fees for their services. From 1 January 2021, NI continues to follow the EU’s VAT rules for goods. However, as the UK-wide VAT rules for services will apply to NI, NI VAT-registered businesses are required to follow a dual VAT regime from 1 January 2021. The UK continues to levy VAT and the rules relating to UK domestic transactions continue to apply to businesses as before Brexit. VAT procedures for trade in services largely remain the same as those prior to 31 December 2020, but there are some changes to the VAT rules and procedures for transactions between the UK and EU member states. The VAT rules applying for supplying services between the UK and Ireland are now the same as the current rules for supplying services outside the EU. Broadly, the VAT treatment applicable to the supply of most business-to-business (B2B) services between Ireland and the UK will depend on the place of supply (i.e. the place of supply is the place where the business receiving the services is established). Using the example of an ROI business, if it receives services (including accounting services) from a business, including an accountancy firm, based in the UK after the transition period, in general Irish VAT will be due on the services. If an ROI practitioner provides services to a business based in the UK after the transition period, in general, UK VAT will be due on the services. See Revenue guidance and HMRC guidance. For business-to-customer (B2C) supplies of services from 1 January 2021, Irish VAT should not arise on the supply of certain services such as accounting, legal and consultancy work to non-business customers in GB or NI. If a UK business supplies accounting services to non-business consumers outside of the UK, the services are supplied where the customer belongs and are therefore outside the scope of UK VAT. See revenue.ie and gov.uk for more information. VAT on goods This Institute and the NI Tax Committee, chaired by Alan Gourley, have been engaging with HMRC on various Brexit matters, including customs changes and the NI VAT regime, throughout the course of 2020 and extensively on VAT in particular in recent months. We will continue to do so in 2021. For information on the VAT changes under the NI Protocol, VAT registration requirements in NI, VAT reporting obligations and key VAT system changes, distance selling rules and VAT on trade in goods between NI, ROI and GB, see our dedicated VAT information page on the Institute’s Brexit hub. VAT margin scheme on second-hand cars for Northern Ireland In mid-January, it was announced that the UK Government is seeking to reinstate the VAT margin scheme in NI on second-hand cars purchased from GB, in order to avoid a substantial increase in prices. This Institute has been lobbying HMRC to seek a derogation from the EU and reinstate the scheme for such goods and guidance has been released. We are in contact with Irish authorities seeking clarification on the position in ROI going forward and similarly whether the margin scheme can apply when second-hand cars are purchased in NI from GB and then onward sold to a car-dealer in ROI. We will keep members updated. Customs GB has left the EU’s Single Market and Customs Union meaning GB no longer benefits from the free movement of goods within the EU, and customs declarations are now required to move goods. NI remains in the EU’s Single Market and Customs Union for trade in goods only. This means that trade between the EU (and ROI) and NI remains largely unchanged. Members involved with importing/exporting particularly between GB and ROI are recommended to sign up to receive Revenue’s eCustoms notifications by contacting ecustoms@revenue.ie. For detailed information on the new customs rules visit our Brexit web centre. Data flows Cross-border data flows enable trade. We know that many businesses rely on the ability to transfer personal data about their customers or employees in order to offer goods and services. For example, an NI company’s payroll could be processed across the border in ROI. Any restriction on the ability of this data to flow freely would act as a trade barrier. Data protection did not form part of the Agreement but it has been agreed that an adequacy decision by the EU on the UK’s data protection regime will be made within six months i.e. by 30 June 2021. For now, data can continue to flow between the EU and UK as before which is good news in particular if you are outsourcing your IT or payroll function to a cross-border organisation. For more information see our website. Cross border workers The Common Travel Area arrangements will protect the rights of many of the estimated 23,000 to 30,000 cross border workers who live in one part of the island of Ireland and work in the other. While Irish nationals can continue to enter and work in the UK under the Common Travel Area agreement (and vice versa), this does not cover EU nationals living in Ireland and travelling across the border for example. Under the new UK immigration system that came into effect on 1 January 2021, both EU and non-EU nationals will be treated equally. Employers in Northern Ireland in particular should ensure that employees from other EU Member States are aware of, and encouraged to apply for, the EU Settlement Scheme which is open for applications until 30 June 2021. Employers should take action in light of new the post-Brexit immigration system, including verifying qualifications, considering the requirements under the new points-based system, and availing of any possible temporary transitional immigration schemes which may assist. Links to further information on employee mobility post Brexit can be found on our website. Online shopping Brexit was always going to bring new trading rules; and the costly impact of the UK’s departure from the EU has been felt by online shoppers since the start of the year. VAT and customs charges which until now might have earned a brief glance by online shoppers on payment screens, are now causing costs, confusion and even shipping delays. Most notably, consumers in ROI should be aware of the following changes when buying from GB (not NI): • If the good costs more than €22 (the customs value plus transport, insurance and handling charges), Irish VAT will apply. This VAT is generally payable by the buyer, unless like Amazon, the company picks up the bill. The €22 threshold will be abolished from 1 July 2021. • Orders with a value below €150 (including transport, insurance and handling charges) will not be liable to Irish customs charges regardless of where the goods are made. • The free trade agreement states that there will be no customs duties on goods coming to ROI from GB where those goods are made in the UK. However, if you purchase something online that costs more than €150 and it is not made in the UK, customs duties will apply for the buyer and the rate of the charge will depend on the type of product ordered. You can find all the rates in the TARIC database. • See Revenue.ie for more information. For consumers in GB, buying goods online from ROI/EU Goods with a value of STG£135 or less: • If the goods are outside the UK and sold through an online marketplace to customers in GB, the goods will have UK supply VAT charged at the point of sale. • If the goods are outside the UK and EU and sold through an online marketplace to customers in NI, the goods will have import VAT charged. Consignments valued at more than £135 Normal VAT and customs rules will apply on importation of the goods into GB from outside the UK or into NI from outside the UK and EU. This means that the customer will have to pay VAT to Royal Mail for example before the goods can be delivered. Customs The free trade agreement eliminates customs duties on goods coming to GB from ROI where those goods are made in the EU. If this isn’t the case, UK tariffs could apply and the rate will depend on the goods purchased. For more information see gov.uk.

Feb 01, 2021
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Brexit
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Brexit impact for smaller business clients

Akriti Gupta, Advocacy and Voice writes: There are less than eight weeks to go to the 31 October Brexit deadline. According to recent reports, 70 per cent of smaller businesses believe that Brexit will adversely impact their business, affecting not only on trade, but business sentiment and investment as well. Ireland is a small open economy, heavily reliant on the UK market as its trade-testing ground. Small businesses that trade with the UK will be affected by supply chain disruption, currency risk, trade tariffs and the requirement to operate within dual regulatory frameworks; the principal risk is the disruption of any continued trade post-Brexit. Practitioners need to liaise with their clients on Brexit-related issues now if they have not already done so. With Brexit timelines still not established and future business models remaining unclear, smaller businesses and their professional advisers are strongly advised to consider the following five points:  1. Assess and develop customs capacity We are encouraging businesses across Ireland and the UK which are currently trading with each other to ensure that they can continue to do so post-Brexit. To do this, they must understand the rules that will apply for importing and exporting. While some businesses have experience of the customs formalities required to import and export outside of the EU, for many, particularly the smaller business, it will be their first exposure to them. All business should first apply for a customs registration, i.e. an Economic Operator Registration and Identification Number (EORI). It takes between three and five minutes online to acquire this (see below). Statistics from Revenue and HMRC suggest that thousands of small businesses on the island of Ireland have not applied for one; such business should be encouraged to acquire this without delay. Regardless of whether customs duties apply to goods moving between Ireland and the UK and the UK and the EU, customs declarations must be submitted to Revenue and HMRC respectively. Businesses should also use the time between now and 31 October to improve their knowledge of customs procedures, and close off any gaps in their customs knowledge that could prevent them from completing customs returns and declarations necessary to keep goods moving. Businesses will need to have customs expertise and relevant software to file these declarations, or should hire an agent to do this on their behalf. It is important to remember that tax authority officials will check that the proper declarations are in place; goods will be detained at ports and borders if they are not. There are various government supports to help do all of this. 2. Review your supply chain and market Tariff barriers and border control will cause delayed investment and barriers to trade for small businesses. Businesses must conduct a SWOT analysis of their existing supply chain and consider alternative suppliers and markets outside the UK. We would also recommend speaking to all customs agents and goods transport services as there will also be changes to transportation and logistics between Ireland, the UK and other EU countries. Post-Brexit, businesses that use the “landbridge” will face new rules when using the customs transit procedure, causing delays that will especially impact goods with a short shelf-life. Businesses should consider applying to Revenue/HMRC to avail of customs supports which may allow goods to be moved in an easier manner.  3. Review all your certification, regulation and licencing It is essential that businesses check that their products or services are fully compliant with all relevant regulation for sale on the UK or EU market post-Brexit. Businesses in highly regulated sectors such as medical device manufacturing, construction and transportation must be particularly sure that their registrations, certifications and licensing are still valid. Where appropriate, they will need to ensure that their UK supplier has appointed an EU-based authorised regulator, as EU registrations issued to UK companies prior to Brexit may no longer be valid.  4. Manage currency and cash flow Volatility in currency markets, particularly around the euro/sterling exchange rate, will present a key challenge for businesses post-Brexit. It is imperative for both importers and exporters to assess their currency exposure. Both importers and exporters should hedge their future transactions to give themselves certainty and a concrete base from which to price their goods and services. Businesses should also be availing of government supports to help manage cash flow and mould their business plans accordingly. One such government support is the Brexit loan schemes; however, only ten per cent of these loan schemes have reportedly been accessed. The Irish Government is now communicating via emails, letters and customs workshops to smaller businesses to encourage them to avail of this facility in order to help them prepare. In the UK, HMRC has stated that it will issue EORI numbers to most VAT-registered businesses, while also making available additional funding to support businesses with the costs of making customs declarations. Businesses based in, or with a branch in, the UK can apply for this funding ahead of the UK leaving the EU. 5. Protect and inform staff The responsibility to check potential visa requirements for staff, and the recognition of professional qualifications and licences required to practice, remains with the employer. Where relevant, businesses must account for these requirements and keep their staff informed of any developments. With a talent shortage in many areas, businesses must invest in learning and development for staff as a priority. In addition to taking the above steps, smaller businesses and their professional advisers are strongly encouraged to attend all possible government events and working groups, and ensure that they are maximising government-run Brexit preparation programmes and supports. Read all our updates in our Brexit web centre at https://www.charteredaccountants.ie/brexit and our page dedicated to no-deal Brexit planning at https://www.charteredaccountants.ie/knowledge-centre/brexit/no-deal-Brexit-planning.

Oct 01, 2019
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