Brexit ― tracker

Produced by Tolley
Brexit ― tracker

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

  • Brexit ― tracker
  • Brexit timeline
  • Brexit as it happened

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the future of indirect taxes. Links to relevant source documents are provided alongside a timeline of key events. At the bottom of this guidance note, links are provided to various articles discussing the impact of Brexit on VAT, customs and other indirect taxes as events have developed.

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

Brexit timeline

DateEventSignificanceSource documents
20 November 2020How to claim a refund of VAT paid in an EU member state Provides details on the possibility of claiming a refund of VAT charged in an EU member state on or after 1 January 2021 if the business is VAT registered in the UK.How to claim a refund of VAT paid in an EU member state
20 November 2020How VAT will apply for goods imported into Northern Ireland from outside the UK or EU The guidance covers: •how VAT will apply for goods imported into Northern Ireland from outside the UK or EU •VAT treatment of goods located in the UK, sold by sellers established outside the UK How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
20 November 2020Check if you're trading under the Northern Ireland protocol and what to do Under the Northern Ireland Protocol, EU VAT rules will continue to apply in Northern Ireland after the end of the transition period in respect of goods. This document provides further guidance on the rules.Check if you're trading under the Northern Ireland protocol and what to do
20 November 2020Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 Guidance providing information about when a person can, or need to, account for VAT on their tax return if they are a UK

Popular documents