Highlights
- December 31, 2021: European Union (EU) and non-EU businesses which are not VAT registered or established in the United Kingdom (UK) will need to submit value-added tax (VAT) refund claims
- Jan 1, 2022: End to deferred customs declarations in place since Jan 2021; full goods checks at UK borders; proof of Rules of Origin for preferential tariffs
- April 1, 2022: Implementation of Plastic Tax
- April 1, 2022: Changes to penalties and interest rules for late submission and payment of VAT returns
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UK continues to explore VAT split payments on foreign e-commerce
Brexit
- Businesses importing and exporting goods in and out of Great Britain will be required to go through full customs controls from January 1, 2022
- UK post-Brexit full customs declarations and controls 1 Jan 2022
Plastic Tax
- Plastic Packaging Tax – Legislation in UK Budget Finance Bill and consultation on new regulations
- Plastic Packaging Tax – Are you ready?
- UK’s Plastic Packaging Tax from April 1, 2022: VAT due on whole price charged for the goods (incl. PPT)
Taxable transactions
Refund of VAT
- UK’s imminent December deadline for VAT refund claims for non-registered and non-established EU and non-EU businesses discussed
- Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (VAT Notice 723A)
Liability to pay VAT – Split Payment mechanism
Reporting
Penalties
Open consultation – Call for evidence
- Open consultation – Landfill Tax Review – Call for evidence – Reference to VAT Split payment
- Open consultation – Call for Evidence – Umbrella company market
Consultation outcome
Other
