red112

Hi there, The goods are below £135 with the consumer being the importer on record. I have asked the question in this topic as it is similar to the topic starter (Solomon) in terms of shipment . And one of the responses from HMRC is the following: "If the customer is the importer of the goods in to the UK and they pay the import VAT then there would be no effective supply in the UK between you and the customer." This above statement is similar to EU import scheme rules regarding sales and VAT. So I just want to double confirm if this statement is correct?

Hi there,
In the below scenario, could you please confirm if VAT is not needed at POS?
If a Dubai based company sells to a UK consumer and the product is supplied by a third company (in China), and the customer is the importer on record (also stated on the Dubai company website).
This company has already received an official except for VAT in Europe by using the import scheme alternative (customer is the importer on record).
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Also, this company has a UK LLP for a bank account (only for transactional, receiving payments and forwarding purposes). Currently tax free, but due to new rules on tax free LLP's this will change in 2025, if the businesses using these LLP's have taxable income and charge VAT in the UK.
In the previously mentioned scenario with no UK VAT can you confirm that this means that there's still no UK taxable income for the LLP?
Thank you.