Need to know
UK VAT after the transitional period
- Helpsheets and support
- 08 Oct 2019
ICAEW guidance to help accountants and businesses understand how the UK’s VAT rules are changing from 1 January 2021.
Brexit checklist
- Helpsheets and support
- 19 Oct 2020
Read our quick-start guide, outlining a variety of areas that could impact your business post Brexit.
Latest news and insights
Further postponement of border controls for goods imported from the EU
- Article
- 03 May 2022
No additional border controls until the end of 2023.
Get ready for full customs declarations for EU imports and exports
- Article
- 01 Dec 2021
Border controls with the EU are being phased in following the UK exiting the EU’s single market and customs union. The next change will apply from 1 January 2022, as explained by ICAEW’s Tax Faculty.
Border controls for incoming goods from the EU postponed again
- Article
- 14 Sep 2021
The coronavirus pandemic, global freight transport costs and other pressures on agri-food supply chains are cited as reasons for a further delay to introducing border controls for incoming goods from the EU.
Grants for SMEs needing advice on imports and exports
- Article
- 24 Feb 2021
Small and medium-sized UK businesses needing support on customs duties and VAT will be able to apply to the SME Brexit Fund for a grant of up £2,000 to pay for professional advice or training, confirms HMRC.
How UPS is tackling post-Brexit teething problems
- Article
- 15 Feb 2021
16 February 2021: UPS’s Walter Van Der Meiren, who spoke at an ICAEW webinar last week, explains the main issues post-Brexit and how the EU and UK governments could ease them.
Brexit: where do your goods originate?
- Article
- 13 Jan 2021
14 January 2021: ICAEW has issued new guidance on rules governing the origin of goods and warns businesses might end up having to pay customs charges or penalties if they fall foul of the rules.
Clarity over VAT on transactions spanning 31 December
- Article
- 30 Dec 2020
30 December: HMRC has published guidance on the VAT treatment of transactions that are ongoing and goods that are in transit between Great Britain and the EU when the Brexit transition period ends on 31 December 2020.
Brexit: legal rulings for the origin of goods after 1 January 2021
- Article
- 16 Dec 2020
16 December: HMRC has published guidance on the validity of binding origin information decisions issued by the UK after the transition period and what this means for businesses importing and exporting goods.
Goods Vehicle Movement Service (GVMS) guide
- Website
- 21 Dec 2021
Guide for hauliers, carriers and intermediaries which brings together the key aspects of using the Goods Vehicle Movement Service to move goods between Great Britain and the EU. This information supports the transition to new customs procedures from 1 January 2022.
Transporting goods to and from the EU
- Website
- 01 Feb 2021
Simple guide which takes you through the stages involved in moving goods, covering: pre-journey documentation; documentation required when picking up goods; formalities at the EU and UK borders; and requirements after leaving the port.
Moving goods from the EU to Great Britain
- Website
- 16 Dec 2021
Step by step webinars which focus on the process for moving goods between the EU and Great Britain in multiple languages. The videos cover the movement of meat, alcohol, fruit, dairy, composite products and fish. The videos cover movements from Belgium, France, Germany, Italy, the Netherlands, Poland, Portugal and Spain.
Making a full import declaration
- Website
- 05 Nov 2019
Guidance on what businesses need to do when making a full declaration to bring or receive goods into the UK, including procedures from 1 January 2022.
Rules of origin for goods moving between the UK and EU
- Website
- 29 Dec 2020
Detailed guidance on rules of origin requirements under the EU trade agreement. It explains the most important provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU.
Government sets out pragmatic new timetable for introducing border controls
- Website
- 14 Sep 2021
Full customs import declarations and controls will be introduced on 1 January 2022 but Safety and Security declarations on imports will now not be required until 1 July 2022. The revised timetable also delays the introduction of requirements concerning Sanitary and Phytosanitary (SPS) goods, Export Health Certificates, and Phytosanitary Certificates and physical checks on SPS goods.
Trade bodies warn 'Brexit rule changes far from over' and warn businesses to prepare
- Website
- 20 Jul 2021
Summary of new procedures, declarations and customs checks for businesses importing good from the EU that will come into effect from 1 October 2021. Full customs checks on all imports will begin on 1 January 2022.
The Border Operating Model
- Website
- 13 Jul 2020
Policy paper, case studies, and other guides on how the UK's border with the EU will work for importing and exporting goods after 1 January 2021. The guidance for traders and hauliers has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes.