Value Added Tax

Brexit ― tracker

Produced by Tolley
  • 21 Dec 2021 16:47

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Brexit ― tracker
  • Brexit timeline

Brexit ― tracker

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the indirect taxes in the run up to the end of the Brexit implementation period. Links to relevant source documents are provided alongside a timeline of key events.

The timeline below does not generally refer to legislation. For a spreadsheet listing tax-related Brexit legislation, click below:

Brexit timeline

DateEventSignificanceSource documents
31 December 2020End of transition periodThe transition period ends at 11pm on 31 December and many new rules come into effect
31 December 2020Updates to a significant volume of guidance and notices to reflect the end of the transition periodA huge volume of notices and online guidance are updated for the end of the Brexit transition periodVAT notices in alphabetical order;
Import, export and customs for businesses: detailed information;
VAT: detailed information
30 December 2020Updates to various Northern Ireland formsForms include registering in respect of distance selling into Northern Ireland and of relevant acquisitions in Northern IrelandRegister for VAT if you're distance selling into Northern Ireland;
Register for VAT if you make relevant acquisitions into Northern Ireland;
Register for VAT if supplying goods under certain directives
30 December 2020Full text of EU-UK Trade and Cooperation Agreement publishedFull text of Trade Agreement which runs to some 2000 pages publishedThe EU-UK Trade and Cooperation Agreement
29 December 2020Guidance published: Rules of origin for goods moving between the UK and EUCovers the rules of origin requirements for the most important provisions that

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