VAT Group and Divisional Registration: UK VAT groups may include members established in Northern Ireland and from Great Britain

HMRC has updated their information in relation to VAT groups and sales to Northern Ireland.

UK VAT groups are permitted to include members that are established in Northern Ireland and members from Great Britain.

Some small changes have been made to the way a VAT group operates when goods are moved from Great Britain to Northern Ireland or when goods in Northern Ireland are sold between members.

Source Taxbackinternational

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