This article covers a range of areas where either new guidance has been issued or the existing guidance has been updated.
- Check what declarations need to be made for goods you bring or receive into the UK from 1 January 2021 if you’re a UK-based business bringing or receiving goods into Great Britain or Northern Ireland. Find out what declarations may need to be made at https://www.gov.uk/guidance/check-what-declarations-need-to-be-made-for-goods-you-bring-or-receive-into-the-uk-from-1-january-2021.
- Check what declarations need to be made for goods you send the UK from 1 January 2021 if you’re a UK-based business sending goods from Great Britain or Northern Ireland. Find out what declarations may need to be made at https://www.gov.uk/guidance/check-what-declarations-need-to-be-made-for-goods-you-send-from-the-uk-from-1-january-2021.
- Using personal data in your business or other organisation after the transition period: guidance about personal data provisions in the Withdrawal Agreement has been updated. Go to https://www.gov.uk/guidance/using-personal-data-in-your-business-or-other-organisation-after-the-transition-period for more information and to see what actions you need to take regarding data protection and data flows with the EU/EEA, after the end of the transition period.
International Trade - information on trading with the following areas has been added:
- Ukraine: The UK has signed an agreement with Ukraine. This guidance provides information on aspects of trade that will change as soon as the UK-Ukraine agreement takes effect for UK businesses trading with Ukraine. Find out more at https://www.gov.uk/guidance/summary-of-the-uk-ukraine-political-free-trade-and-strategic-partnership-agreement
- Côte d’Ivoire: The UK has signed an Economic Partnership Agreement, details of which can be found at https://www.gov.uk/guidance/summary-of-the-uk-cote-divoire-stepping-stone-economic-partnership-agreement.
- Developing nations: For further details on the UK’s Generalised Scheme of Preferences and trading with developing nations is available at https://www.gov.uk/government/news/preferential-tariffs-continue-for-eligible-developing-countries.
- Details of existing trade agreements with non-EU countries can be found at https://www.gov.uk/guidance/uk-trade-agreements-with-non-eu-countries.
HMRC have released a short video to promote a new digital tool to help traders check if they can apply for authorisations to delay customs payments and declarations. To view the video, go to https://www.youtube.com/watch?v=cypOeMTvM7Q&feature=youtu.be.
- The date that you can claim VAT refunds has been updated:
- VAT refunds from EU countries from 1 January 2021: You can continue to use the EU VAT refund system to claim a VAT refund on expenses incurred before 1 January 2021 in EU member states, until 11pm on 31 March 2021. For more information, go to https://www.gov.uk/guidance/claim-vat-refunds-from-eu-countries-from-1-january-2021.
- UK VAT refunds from 1 January if you’re an EU business: The UK will continue to accept refund claims through the EU VAT refund system for VAT charged in the UK before 1 January 2021, until 11pm on 31 March 2021. For more information, go to https://www.gov.uk/guidance/claim-refunds-of-uk-vat-from-1-january-2021-if-youre-an-eu-business.