Highlights
- January 1, 2022
- April 1, 2022
Other recently posted newsitems on the UK
Brexit
- Brexit in 2022—What’s Next for VAT and Customs?
- Brexit red tape: More disruption to food supplies looming as EU is ‘not prepared’ for new UK import rules per Jan 1, 2022
- Post-brexit VAT Solution for the UK Yacht Owners
- Press release: Prime Minister pledges to build on Brexit achievements in 2022
Customs
- Customs declaration changes: 1 January 2022
- Time running out for businesses as UK full border controls deadline nears
- Your 2022 New Year’s Guide to EU-UK Customs Changes
Deduction of VAT
- Alternative Evidence to account for VAT
- FTT Hotel la Tour Limited – December Tribunal Confirms VAT incurred on costs of selling a subsidiary is recoverable
- FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd)
Digital Services Tax
ECJ Cases
- Flashback on ECJ Cases – C-262/16 (Shields & Sons Partnership) – The principle of neutrality cannot justify exclusion from the flat-rate scheme
- Flashback on ECJ Cases – C-38/16 (Compass Contract Services) – Adjustment of output and input VAT: Different limitation periods do not breach EU law
- Flashback on ECJ Cases – C-633/15 (London Borough of Ealing) – Exemption only if it does not lead to a distortion of competition
E-Commerce
Exemptions
Free Trade Agreement
HMRC Guidance & Collection
- HMRC Collection: Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
- HMRC Guidance Using the VAT margin scheme for second-hand vehicles (VAT Notice 718/1)
- HMRC Guidance: Apply for repayment or remission of import duties (C285)
- HMRC Guidance: Check if you need to register for Plastic Packaging Tax
- HMRC Guidance: Claim a credit or defer paying Plastic Packaging Tax
- HMRC Guidance: Complete your VAT Return to account for import VAT
- HMRC Guidance: Completing your Plastic Packaging Tax return
- HMRC Guidance: Corporate purchasing cards (VAT Notice 701/48) – Ability to deduct VAT based on credit card statement
- HMRC Guidance: Delaying declarations for goods brought into Great Britain
- HMRC Guidance: Guidance Using a suppliers’ declaration to support a proof of origin
- HMRC Guidance: Motoring expenses (VAT Notice 700/64) – Section added on ”electricity for charging electricity vehicles”
- HMRC Guidance: Other products and circumstances affecting the second-hand vehicles VAT margin scheme
- HMRC Guidance: Pay less import duty and VAT when re-importing goods to the UK
- HMRC Guidance: Record keeping and accounts for Plastic Packaging Tax
- HMRC Guidance: Register for Plastic Packaging Tax
- HMRC Guidance: Request Management Support System data on imports and exports
- HMRC Guidance: Using a VAT margin scheme if you’re an agent
- HMRC Guidance: When you must register for Plastic Packaging Tax
- HMRC Guidance: Work out which packaging is subject to Plastic Packaging Tax
- HMRC has published UK VAT statistics for 2020 to 2021
- HMRC internal manual VAT Repayment Supplement Manual
- HMRC internal manual: VAT Construction
- HMRC internal manual: VAT Government and Public Bodies
- HMRC Policy paper – Revenue and Customs Brief 15 (2021): Repayment of VAT to overseas businesses not established in the EU and not registered in the UK
- HMRC Policy paper Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric vehicles for business purposes
- HMRC Policy paper: Customs Information Paper 2
- HMRC Policy paper: Goods leaving Great Britain from 1 January 2022 at ports using GVMS (CIP 2)
- HMRC Policy paper: The Border Operating Model – A guide to how the border works with the European Union
- HMRC Statutory guidance – Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018
- HMRC Statutory guidance: Notices to be made under the Customs (Export) (EU Exit) Regulations 2019
- HMRC urges businesses to prepare for January customs changes
- HMRC’s policy guidance on using the VAT margin scheme
- How to request and buy Management Support System data from HMRC
- Leaflets for hauliers about new rules for moving goods between the EU and Great Britain
Interest & Penalties
Intrastat
- UK Intrastat ends Jan 2022 after Brexit
- UK/NI – Intrastat reporting thresholds and obligations as from 1 of January 2022
Making Tax Digital
Margin schemes
Plastic Tax
- Finance Act 2021, Part 2 etc. (Plastic Packaging Tax) (Appointed Day) Regulations 2021
- Isle of Man Notice on Plastic Packaging Tax
- Plastic Tax – How to ensure compliance?
- Prepare now or face plastic tax meltdown
- UK introduces Plastic Packaging tax in April 2022
- UK issues updated guidance and regulations on Plastic Packaging Tax
VAT Rate
- PM cold on scrapping 5% VAT rate as ministers feel heat over impact of soaring energy bills
- Rishi Sunak considers lowering VAT and providing a cash boost to pubs and restaurants
VAT Refunds
- How to obtain VAT refunds in the UK for foreign businesses and EU VAT Refunds for UK Businesses
- How to reclaim UK VAT through special scheme foreign businesses
VAT registration
Other
