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These Regulations bring into force the Regulations required for a replacement VAT and Excise regime once the United Kingdom exits the EU customs union.

HMRC has updated its guidance with information on Holyhead inland border facilities to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has updated its guidance with information on making and submitting declarations when goods leave or arrive into GB/NI from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has published new guidance on how to apply to HMRC to become a registered exporter on the Registered Exporter (REX) system. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

05 January 2021  - This roundup sets out the most important changes to the HMRC manuals over the past week as curated by our editors.

HMRC has updated its guidance with information on the CHIEF customs procedure codes to use for the bulk import reduced data set to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has published a series of updated VAT notices to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has published a series of Excise notices to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has updated its guidance with information on how to change or amend a duty deferment account in Great Britain from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has published new and updated guidance on how to apply for and use a general guarantee account to cover any import duty and import VAT due on goods when they enter the UK. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

HMRC has updated its guidance with information on safety and security requirements applying to all movements out of Great Britain from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

On 1 January 2021, the ‘tampon tax’ was abolished. From this date a zero rate of  VAT applies to women’s sanitary products.

HMRC has published a new guidance page on reporting cross-border arrangements (DAC6) to HMRC, the scope of which has been substantially reduced following the International Tax Enforcement (Disclosable Arrangements) (Amendment) (No 2) (EU Exit) Regulations 2020. The new guidance page explains how to make a report, what needs to be included within it and provides a link to the online portal for reporting using uploads of XML files containing the reportable information. It also notes that the option to enter information manually will be available from mid-January 2021.

HMRC has published new guidance with information on how to move, store and trade duty-suspended and duty-paid excise goods in the UK from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued, so stakeholders are advised to monitor these pages for updates.

The Chartered Institute of Taxation has published a letter from HMRC setting out the government’s intention to repeal the disclosable cross-border arrangements rules, which implement DAC 6 in the UK, and replace them with new legislation to implement the OECD Mandatory Disclosure Rules (MDR). This follows the enactment of amending regulations which took effect from 31 December 2020, and which effectively repealed most of DAC 6 in the UK from that date, by removing all the hallmarks other than those in Category D (on automatic exchange of information and beneficial ownership).

HMRC has published new guidance with information on importing tobacco products into the UK from countries inside and outside the EU from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued, so stakeholders are advised to monitor these pages for updates.

HMRC has published new guidance with information on importing alcohol into the UK and the duty and VAT need to be paid for each method from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued, so stakeholders are advised to monitor these pages for updates.

HMRC has published new guidance with information on selling duty-free or duty-paid alcohol and tobacco products through airlines, on ships, on trains and in export shops in the UK from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued, so stakeholders are advised to monitor these pages for updates.

SI 2020/1657: This enactment is made in exercise of legislative powers under the Taxation (Cross-border Trade) Act 2018 in preparation for IP completion day. This enactment amends two pieces of UK legislation in relation to customs, VAT and excise regimes. It came into force on IP completion day.

At the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government reissued a number of webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include rules of origin for goods, VAT and reporting on EU sales for VAT purposes. The guidance within the refreshed webpages may not be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published on IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued after IP completion day, so stakeholders are advised to monitor these pages for updates.