Changes to accounting for VAT for Northern Ireland and Great Britain

Published on: 12 January 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance regarding the sale of goods from Great Britain to an EU member state via Northern Ireland. It makes it clear that the VAT treatment depends on where the goods are at the time that the transfer of the rights to the goods takes place.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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