Thanks for your message. You note (emphasis added):
"We must see the first movement of the goods from GB to NI as an import and as it is an import you would *not* need to include the figure in box 6, only box 7."
If there is an import into NI, is there also an export from GB that would require box 6 to be completed?
If we follow your suggestion, in our VAT return in respect of the movement of finished goods we will have net £nil “inputs / outputs” (£100 in each of boxes 6 and 7 from the transaction as a whole), plus £100 in Box 8 (EC Sales)... extending this further, we will also have the inputs used to manufacture the goods in GB; adding in these inputs to the VAT return will mean that the total inputs will exceed the outputs... a net negative of boxes 6 and 7 for goods manufactured in GB, with £100 of sales in Box 8....
Your thoughts on this would be appreciated.
Perhaps HMRC could provide definitive guidance on how to deal with what would seem to be a fairly generic fact pattern, that many other exporters from the UK must be dealing with.
Thanks for your support
We are moving our own goods from GB, through NI, to the Republic of Ireland.
For the GB to NI element, HMRC guidance at:
notes that we should account for output tax and input tax in respect of the movement, so boxes 1 and 4 (output tax and input tax). Should we also complete boxes 6 and 7 (sales and purchases) in respect of the movement from GB to NI? The position re boxes 6 and 7 is not covered in the guidance.
The guidance at:
notes that when the goods move from NI to ROI, we should complete boxes 6 and 8 (sales, and sales to EC).
Using the example of a good worth £100, does this mean that for this non-stop movement from GB, through NI, to ROI, the VAT return will include:
£20 VAT in each of boxes 1 and 4 (on the movement from GB to NI);
£100 of sales in box 6 (£100 good from GB to NI);
£100 of purchases in box 7 (£100 good into NI from GB);
a further £100 of sales in box 6 (the same £100 good, now being recorded as moving from NI to ROI);
£100 of EC sales in box 8 (the £100 movement from NI to ROI).
This appears to be double-counting in box 6; as box 6 will contain £200 of sales, even through the company has only made one £100 sale from the UK. Is this correct?
I guess when you net everything down, you're left with one net sale (two sales less one purchase) and zero net VAT, which is consistent with an export from the UK... it just feels odd.
We are following the HMRC guidance: "How to claim VAT relief on goods imported for onward supply to an EU country; If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief."
We are importing goods into Northern Ireland, from Great Britain, for onward supply to the Republic of Ireland.
The guidance notes that, after you’ve claimed, you must:
a) include the goods on your EC Sales Lists
b) record the EU trade figures on your VAT Return
There is no reference to Intrastat in this guidance. Should the movement of goods from Northern Ireland to the Republic of Ireland be included on an Intrastat filing? Or should the movement of goods be excluded from Intrastat filings when Onward Supply Relief is being used?
In the response by HMRC Admin 8, it is noted that:
"If on classifying your goods and reviewing the tariff..."
Which tariff is this? Is this the EU Common Customs Tariff, and/or the tariff under the EU-UK Trade and Cooperation Agreement, or other?
I understand that to move goods from GB to NI, you must use the TSS and that this is not optional.
We are moving goods from GB, via NI, to RoI. We are looking to use Customs Procedure 4200 (Onward Supply) such that the import VAT liability arises on arrival in RoI rather than on import into NI. This appears to be in line with the HMRC manuals:
The TSS, despite having within their SUPP form an option to select CP4200, say that they do not and will not support CP4200. They are suggesting that we amend our forms to use code 4000. I am nervous about the answers that we are getting from the TSS frontline team.
Is it a requirement that we use TSS for movements from GB to NI?
Is it correct that where we use TSS, we cannot and will not be able to use CP4200? This would appear to go against the HMRC guidance.