UK HMRC has published a policy paper providing guidance on Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021.
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Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business.
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The Northern Ireland Protocol means that Northern Ireland maintains alignment on s…