The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
Businesses importing goods via the post, using Royal Mail or Parcelforce, from a non-EU country must declare the goods to HMRC. In most cases the sender will make the customs declaration by completing a form which is attached to the package. The relevant form will be a CN22 or a CN23, depending on the value. However, for certain imports it is necessary for the Single Administrative Document (SAD) to be completed. A SAD will need to be completed for:
imports of goods with a value exceeding £873 (€1,000) declared to home use and free circulation
imports of goods for which relief from customs duty and import VAT is being claimed, for example, inward processing relief, outward processing relief, temporary importation
certain exports including all goods for export with a value exceeding £873 (€1,000)
De Voil Indirect Tax Service V3.302, V7.251; HMRC Notice 143; HMRC Notice 144
Details of how to complete a SAD are shown below.
Please see the Importing goods from outside the EU guidance note for more information on how the import charges are calculated and the Recovering import VAT guidance note for more information on how to recover import VAT incurred.
Import documents are required due to the fact that imports are potentially liable to import VAT and customs / excise duties. Import taxes may be due where:
the importer purchases the goods
goods are imported as gifts
new or secondhand goods (including antiques) are imported
goods are imported that are intended for both private and commercial use
There are some exceptions to these rules and are briefly outlined below.
The sender will have to declare the goods and must therefore complete a customs declaration CN22 or CN23 which in most cases will be affixed to the package. The declaration will need to include a description of the goods, their value and details of whether they are commercial items or gifts.
Goods arriving in the UK from a non-EU country may
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and
The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.Some benefits are dependent on a national insurance contribution record (and different classes of national insurance provide different benefit
The rent-a-room scheme was introduced in the early 1990s to encourage homeowners to take in lodgers.Fundamentally, the rent-a-room scheme is a relief which means that the rent received by an individual from a lodger (up to a prescribed limit) can be exempt from income tax. If the gross rents are
This guidance note provides an overview of what conditions need to be met before a business is entitled to treat VAT incurred as input tax. This note should be read in conjunction with the other notes in the ‘Claiming input tax’ subtopic. For a flowchart outlining the procedure for claiming input
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.