hp1980

Thank you for your reply. I have read about "Return Goods Relief (RGR), would this not be applicable? if applicable, is this something that the customer would need to apply for after delivery or is it automatically applied at clearance? Many thanks

Hi, We purchase and import goods of EU origin from suppliers in the EU and on arrival we pay VAT but no duty under the TCA. We then sell some of these goods (not processed or changed) to our customers in the EU. When these goods are exported back to the EU to our customers, will duties be charged or just VAT? Many thanks 

Name removed admin . 

Thank you for your quick response. So, regardless to whether my customer in the EU is VAT registered, the VAT is always zero rated and any import VAT is due on arrivals through customs?

Good morning, It was my understanding prior to Brexit, that if goods were sold and delivered to an EU customer who was not registered for VAT in their own EU country then UK VAT was applied to the sale invoice at 20%. Is this still the case post Brexit? I.e if the EU customer does not provide a valid EU VAT number then 20% vat is charged on invoice for the goods. Many thanks

My company had a trading loss in year 2021-2022, which I received a refund of £3,000 in this years accounts 2022-2023. For this years tax return do I include the tax refund as trading profit which is then liable for corporation tax? i.e 19% of the £3,000 thanks