Commentary

V16.418 Postponed VAT accounting

Part V16 Forms and other HMRC material

V16.418 Postponed VAT accounting

V16.418 Postponed VAT accounting

As announced at Budget 2020, from 1 January 2021 registered businesses will be able to account for VAT on goods they import from all countries, including the EU, on their periodic VAT return.

Main narrative treatment—V1.314.

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