Summary
- HMRC updated several VAT guidance pages on 1 October 2026 by replacing references to the Northern Ireland Protocol with the Windsor Framework.
- The affected guidance covers goods movements between Northern Ireland and the EU, VAT refunds, VAT accounting between Northern Ireland and Great Britain, and Northern Ireland-to-EU distance sales.
- The notified changes are terminology updates and do not, by themselves, announce new VAT rates, filing deadlines or transaction rules.
Extended article
HMRC has updated a series of Northern Ireland VAT guidance pages so that references to the Northern Ireland Protocol are replaced by references to the Windsor Framework. The pages concern VAT Notice 725 for goods movements between Northern Ireland and EU Member States, VAT refund claims by Northern Ireland and EU-established businesses, VAT accounting between Northern Ireland and Great Britain, and use of the Union One Stop Shop for distance sales of goods from Northern Ireland to EU consumers.
The published update descriptions identify a change in terminology rather than a substantive revision of the VAT treatment. Businesses should nevertheless use the current versions of the guidance in policies, training materials and procedural documentation, particularly where older references to the Northern Ireland Protocol remain.
External sources: Read VAT Notice 725 | Review VAT refunds for Northern Ireland and EU businesses | Review Northern Ireland and Great Britain VAT accounting | Review Northern Ireland-to-EU distance-sales reporting
Latest Posts in "United Kingdom"
- Fastned Calls for Fair VAT on EV Charging
- Lease Grants and TOGC: A&P Deco Rejects CGS Avoidance
- HMRC Publishes Guidance for Non-VAT Registrants Moving Goods Between Great Britain and Northern Ireland
- VAT for UK Sports Clubs and Leisure Facilities: Key Rules Explained
- UK to EU Goods Sales: International VAT Rules After Brexit
