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This guidance note looks at special arrangements that apply for movements of goods between Great Britain and Northern Ireland.

Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.

Northern Ireland is given special status under the terms of the Brexit Withdrawal Agreement under the Protocol on Ireland / Northern Ireland as described in the Northern Ireland ― overview guidance note.

With effect from 1 March 2024 the Value Added Tax (Distance Selling) (Amendments) Regulations amend the scope of the Import One Stop Shop (IOSS) scheme to remove the VAT reporting and accounting requirements for goods moved within the UK, including between Great Britain and Northern Ireland. All VAT due on supplies of goods moved within the UK should be accounted for through the UK VAT return. For information about the IOSS scheme, see the Cross-border VAT accounting schemes ― One Stop Shop (OSS) and Import One Stop Shop (IOSS) guidance note.