Northern Ireland ― moving goods between NI and the rest of the world

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at movements of goods between Northern Ireland and the rest of the world, including the EU.

For an overview of the VAT status of Northern Ireland generally, see the Northern Ireland ― overview guidance note.

For information about the VAT rules in each EU country please refer to the VAT in the EU guidance note.

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 Withdrawal Agreement under the Protocol on Ireland / Northern Ireland as described in the Northern Ireland ― overview guidance note.

Moving goods from outside the UK and EU into Northern Ireland

Imports into Northern Ireland from outside the UK and the EU are in most cases treated the same from a VAT perspective as imports into Great Britain. Imports into Great Britain are covered in the Imports ― overview (rules from 1 January 2021) guidance note.

Postponed

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Owner-Managed Businesses

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more

Employment Tax

Classes of NIC and who pays them

Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earner’s employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and

14 Jul 2020 11:13 | Produced by Tolley in association with Jim Yuill at The Yuill Consultancy Read more

Brexit

Employment Tax

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more

��Ƶ