Indirect Taxes


The Business Delivery Team at HMRC have provided an update on VAT registration delays.

HMRC’s VAT deferral payment scheme registration portal launched on Tuesday 23 February, other than for those on the annual accounting or payments on account schemes who will be able to join later in March.

MPs debated and passed two VAT statutory instruments (SIs) that relate to the UK’s exit from the EU, in the Commons this week (3). The Opposition did not oppose either.

MPs have rejected an SNP attempt to keep the VAT Retail Export Scheme. In a vote following a debate on Wednesday (3) they voted by 353 votes to 74 not to revoke the Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (SI, 2020, No. 1412).

The UK and EU agreed a Trade and Cooperation Agreement (TCA) on Christmas Eve. This was passed by the UK Parliament on 30 December and took effect at the end of the following day as the UK left the single market and customs union at the end of the Brexit transition period (also known as the implementation period). While the agreeing of a deal (even a fairly limited one) has been widely welcomed, the rushed process, requiring businesses to adopt new ways of working at a few days notice, has faced criticism.

The CIOT has been contacted by HMRC today to highlight the steps that hauliers must take to travel to the Republic of Ireland via a GB route. A ‘GB route’ means that the ferry departs from Great Britain and travels directly to the Republic of Ireland (i.e. the ferry does not travel from GB to Northern Ireland with an onward journey by land).

This consultation seeks views on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.

The aim of this call for evidence is to test the government’s view of the VAT challenges the Sharing Economy creates.

January 2021 will bring an end to the main opportunities for alcohol excise duty fraud and must mean changes to HMRC’s anti-fraud Due Diligence Condition, writes Alan Powell, excise specialist and a member of the CIOT's Indirect Taxes Committee

Legislation to establish the special VAT and customs regime that will apply in Northern Ireland from next month has completed its passage through the UK Parliament ahead of the end of the Brexit Transition Period.