Updates

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. Read the Institute’s submission to the House of Lords inquiry into the Windsor Framework and The Retained EU Law Bill is proceeding through the final stages in the House of Lords. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available and we bring you news of an enhancement to the Goods Vehicle Movements Service (“GVMS”). Enhancement to the GVMS. From 16 May 2023, HMRC introduced an enhancement to the GVMS which means that taxpayers can now upload up to 2,500 Import Movement Reference Numbers for EU to Great Britain movements. Retained EU law bill Report stage of Retained EU Law (Revocation and Reform) Bill took place last week on 15 and 16 May in the House of Lords. Peers in the House proposed amendments to the Bill, with the Government defeated on several occasions. One significant amendment was made for changes to the Bill to be subject to greater parliamentary scrutiny via referral to a Joint Committee of both Houses of Parliament.   Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Schedule of Retained EU law; Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; and Pay no import duty or VAT when importing animals for scientific research.

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. The House of Lords Protocol Sub-Committee is continuing its inquiry into the Windsor Framework. And the latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Check simplified procedure value rates for fresh fruit and vegetables; Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service; Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); Place of loading codes for Data Element 5/21 of the Customs Declaration Service; UK customs office codes for Data Element 5/12 of the Customs Declaration Service; Appendix 2: DE 1/11: Additional Procedure Codes; and Customs Declaration Completion Requirements for The Northern Ireland Protocol.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The House of Lords Protocol Sub-Committee is continuing its inquiry into the Windsor Framework. And the latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Check simplified procedure value rates for fresh fruit and vegetables; Additional Information (AI) Statement Codes for Data Element 2/2 of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs Declaration Service; Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); Place of loading codes for Data Element 5/21 of the Customs Declaration Service; UK customs office codes for Data Element 5/12 of the Customs Declaration Service; Appendix 2: DE 1/11: Additional Procedure Codes; and Customs Declaration Completion Requirements for The Northern Ireland Protocol.

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Retained EU Law Bill and the Trader Support Service has highlighted how HMRC are reviewing businesses with an XI EORI number. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. Retained EU Law Bill – update on Government Amendments  On Wednesday 10 May, we received the below update from the UK Domestic Advisory Group (“DAG”) secretariat in respect of the Retained EU Law Bill. Chartered Accountants Ireland is a member of the UK DAG. “We are writing to let you know that today the Government is tabling amendments to the Retained EU Law (Revocation and Reform) Bill (the ‘REUL Bill’) at Lords’ Report stage alongside publishing an update on our plans for regulatory reform. This amendment has been tabled in response to the feedback from businesses and other organisations with an interest in Retained EU law during the Bill’s passage.  Alongside this, we are publishing a paper ‘Smarter Regulation to Grow the Economy’ which is the first in a series of updates on how we are reforming sectors across the UK economy. It sets out an ambitious programme of reform to reduce our overall regulatory burden, maximise innovation and growth and support UK businesses and consumers. A copy of this report is available on gov.uk and can be found here.  REUL BILL AND PROGRAMME UPDATE  The ability for an independent UK to forge its own place in the world is one of the main reasons the country voted to leave the European Union. It is why the Government introduced the REUL Bill so that we could end the special status of retained EU law. It ensures that, for the first time in a generation, the UK’s statute book will not recognise the supremacy of EU law or EU legal principles. However, as the Bill is currently drafted, almost all REUL is automatically revoked at the end of 2023, unless a statutory instrument is passed to preserve it.  The Government has already reformed or revoked over 1,000 pieces of REUL. In addition to the list of around 600 coming in the Bill, the Financial Services and Markets Bill and the Procurement Bill will repeal around 500 pieces of REUL. We are committed to lightening the regulatory burden on businesses and helping to spur economic growth, and our Edinburgh Reforms of UK financial services include over 30 regulatory reforms to unlock investment and boost growth in towns and cities across the UK.  Over the past year Whitehall departments have been working hard to identify REUL to preserve, reform or revoke. However, it has become clear that the default of retained EU law sunsetting at the end of this year unless it is preserved has forced departments to focus on which laws should be preserved, ahead of prioritising meaningful reform.  That is why today we are proposing a new approach: the Government is tabling an amendment that will replace the current sunset in the Bill with a list of all of the EU laws that we intend to revoke under the Bill at the end of 2023. This provides certainty for business and other organisations by making it clear which regulations will be removed from our statute book. We will retain the vitally important powers in the Bill that allow us to continue to amend REUL, so more complex regulation can still be revoked or reformed after proper assessment and consultation. This will ensure ministers and officials are freed up to focus more on reforming REUL and doing that faster.  Proposed reforms will, of course, be subject to the appropriate parliamentary scrutiny mechanisms, which will ensure that parliamentarians can scrutinise the use of the powers in the Bill throughout the lifetime of the programme. In particular, all SIs which significantly reform retained EU law will be subject to the affirmative procedure and will be debated by both Houses. SIs which reform retained EU law in any limited way, which revoke retained EU law, or which restate interpretive effects will be subject to the sifting procedure, the procedure which worked well for EU Exit SIs. This is a proven method of parliamentary oversight that draws on the experiences of our parliamentary committees.  REUL DASHBOARD  Today we have also updated the REUL Dashboard, which was first published on 22nd June 2022 and updated in January this year. The dashboard sets out for each piece of REUL its name, type and territorial extent. The Dashboard also provides an overview of the percentages of REUL which have already been amended, repealed or replaced. The data used to populate the dashboard will also be available to download via a file uploaded to our gov.uk page which can be found here.”  Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; Pay no import duty or VAT when importing animals for scientific research; Apply for release of a private vessel on payment of Customs Duty and VAT (C384 (Vessels)); Check simplified procedure value rates for fresh fruit and vegetables; CDS Declaration Completion Instructions for Imports; Tell HMRC if you still need your EORI number starting XI; and Search the register of customs agents and fast parcel operators.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Retained EU Law Bill and the Trader Support Service has highlighted how HMRC are reviewing businesses with XI EORI number. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available. Retained EU Law Bill – update on Government Amendments  On Wednesday 10 May, we received the below update from the UK Domestic Advisory Group (“DAG”) secretariat in respect of the Retained EU Law Bill. Chartered Accountants Ireland is a member of the UK DAG. “We are writing to let you know that today the Government is tabling amendments to the Retained EU Law (Revocation and Reform) Bill (the ‘REUL Bill’) at Lords’ Report stage alongside publishing an update on our plans for regulatory reform. This amendment has been tabled in response to the feedback from businesses and other organisations with an interest in Retained EU law during the Bill’s passage.  Alongside this, we are publishing a paper ‘Smarter Regulation to Grow the Economy’ which is the first in a series of updates on how we are reforming sectors across the UK economy. It sets out an ambitious programme of reform to reduce our overall regulatory burden, maximise innovation and growth and support UK businesses and consumers. A copy of this report is available on gov.uk and can be found here.  REUL BILL AND PROGRAMME UPDATE  The ability for an independent UK to forge its own place in the world is one of the main reasons the country voted to leave the European Union. It is why the Government introduced the REUL Bill so that we could end the special status of retained EU law. It ensures that, for the first time in a generation, the UK’s statute book will not recognise the supremacy of EU law or EU legal principles. However, as the Bill is currently drafted, almost all REUL is automatically revoked at the end of 2023, unless a statutory instrument is passed to preserve it.  The Government has already reformed or revoked over 1,000 pieces of REUL. In addition to the list of around 600 coming in the Bill, the Financial Services and Markets Bill and the Procurement Bill will repeal around 500 pieces of REUL. We are committed to lightening the regulatory burden on businesses and helping to spur economic growth, and our Edinburgh Reforms of UK financial services include over 30 regulatory reforms to unlock investment and boost growth in towns and cities across the UK.  Over the past year Whitehall departments have been working hard to identify REUL to preserve, reform or revoke. However, it has become clear that the default of retained EU law sunsetting at the end of this year unless it is preserved has forced departments to focus on which laws should be preserved, ahead of prioritising meaningful reform.  That is why today we are proposing a new approach: the Government is tabling an amendment that will replace the current sunset in the Bill with a list of all of the EU laws that we intend to revoke under the Bill at the end of 2023. This provides certainty for business and other organisations by making it clear which regulations will be removed from our statute book. We will retain the vitally important powers in the Bill that allow us to continue to amend REUL, so more complex regulation can still be revoked or reformed after proper assessment and consultation. This will ensure ministers and officials are freed up to focus more on reforming REUL and doing that faster.  Proposed reforms will, of course, be subject to the appropriate parliamentary scrutiny mechanisms, which will ensure that parliamentarians can scrutinise the use of the powers in the Bill throughout the lifetime of the programme. In particular, all SIs which significantly reform retained EU law will be subject to the affirmative procedure and will be debated by both Houses. SIs which reform retained EU law in any limited way, which revoke retained EU law, or which restate interpretive effects will be subject to the sifting procedure, the procedure which worked well for EU Exit SIs. This is a proven method of parliamentary oversight that draws on the experiences of our parliamentary committees.  REUL DASHBOARD  Today we have also updated the REUL Dashboard, which was first published on 22nd June 2022 and updated in January this year. The dashboard sets out for each piece of REUL its name, type and territorial extent. The Dashboard also provides an overview of the percentages of REUL which have already been amended, repealed or replaced. The data used to populate the dashboard will also be available to download via a file uploaded to our gov.uk page which can be found here.”  Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; Pay no import duty or VAT when importing animals for scientific research; Apply for release of a private vessel on payment of Customs Duty and VAT (C384 (Vessels)); Check simplified procedure value rates for fresh fruit and vegetables; CDS Declaration Completion Instructions for Imports; Tell HMRC if you still need your EORI number starting XI; and Search the register of customs agents and fast parcel operators.

In this week’s EU exit bulletin, we take a look at the latest developments on the Windsor Framework as well as providing a comprehensive guide to all of the latest Government publications relevant to the EU exit.  Update on the Protocol/Windsor Framework  The Specialised Committee on the Implementation of the Windsor Framework met last month on Thursday 27 April. This Committee is made up of UK Government and European Commission officials. After the meeting, a joint statement was released.  Last week, various European Parliament Committees voted unanimously to approve the proposals on SPS measures, and human medicines, which will give legal effect to the arrangements in these areas in the Windsor Framework.  Miscellaneous updated guidance etc.   The latest guidance updates, and publications relevant to EU exit are as follows:-  Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); Check if there are any delays at an inland border facility; Tell HMRC that you’re going to be attending an inland border facility; Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; UK customs office codes for Data Element 5/12 of the Customs Declaration Service; Data Element 2/3: Document and Other Reference Codes: Licence Types – Imports and Exports of the Customs Declaration Service (CDS); Pay no import duty and VAT when importing decorations and awards; Pay no import duties or VAT on inherited goods; Pay no Customs Duty or VAT on goods for disabled people; and Apply to pay less duty on goods you export to process or repair.

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. We also update you on recent developments in relation to the Protocol on Ireland / Northern Ireland. The latest Trader Support Service Bulletin and Borders Weekly Stakeholder Bulletin are available. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS); Check if there are any delays at an inland border facility; Tell HMRC that you’re going to be attending an inland border facility; Data Element 2/3: Documents and Other Reference Codes (Union) of the Customs Declaration Service; UK customs office codes for Data Element 5/12 of the Customs Declaration Service; Data Element 2/3: Document and Other Reference Codes: Licence Types – Imports and Exports of the Customs Declaration Service (CDS); Pay no import duty and VAT when importing decorations and awards; Pay no import duties or VAT on inherited goods; Pay no Customs Duty or VAT on goods for disabled people; Apply to pay less duty on goods you export to process or repair;  Apply to delay or pay less duty on goods you import to process or repair; CDS Declaration Completion Instructions for Exports; CDS Declaration Completion Instructions for Imports; Making an entry summary declaration; UK ports and port codes; Location codes for ports of entry in Great Britain; Customs declaration completion requirements for Great Britain; Getting approval to operate a customs border location in the UK; Preparing to move your goods out of Great Britain using transit; External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service; and Customs, VAT and Excise UK transition legislation from 1 January 2021.  

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are available. The Institute is also seeking your feedback on the Windsor Framework as it compiles its response to the House of Lords Protocol Sub-Committee’s Call for Evidence. Let us know your thoughts by close of business, today Friday 28 April 2023. And we bring you news of the UK’s draft Border Target Operating Model, a new model for importing goods from all countries into Great Britain that will progressively be introduced from the end of October 2023. Engagement on draft Border Target Operating Model The UK Government, in collaboration with the Scottish and Welsh Governments, recently published its draft Border Target Operating Model  (“BOM”) which sets out a new model for importing goods from all countries into Great Britain, including the EU, and Ireland, in line with their 2025 Border Strategy. The TOM does not address arrangements for goods moving into and out of Northern Ireland, which are set out under the Windsor Framework.  The draft Border TOM contains a commitment from UK Government that there will be separate engagement with, and guidance for, businesses on the new arrangements under the Windsor Framework. Checks proposed under the TOM include documentary, identity and physical checks on plants products of animal origin, live animals, and high-risk foods. The introduction of full border controls in has been delayed on several occasions. A six week engagement period is now taking place, with the final TOM to be published later this year in the summer. In addition to  inviting stakeholders to take part in their planned engagement activities, the Cabinet Office has also invited feedback on their draft proposals via an online survey which provides a way for stakeholders to contribute feedback across all aspects of the model. Contact border.enquiries@cabinetoffice.gov.uk for any further queries or questions you have about the draft Border TOM. The Cabinet Office will respond to your questions via their borders bulletin. By emailing Cabinet Office, you are consenting to be part of our bulletin email distribution list. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Classifying drones and aircraft parts for import and export; Send documents for a customs check for declarations made in CHIEF; Making a simplified frontier declaration; Check how to move goods through ports that use the Goods Vehicle Movement Service; Locations you need to submit an ‘arrived’ export declaration before moving goods; Making a full import declaration; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; Reference document for authorised use: eligible goods and authorised uses; Notices made under s32A of the Taxation (Cross-border Trade) Act 2018; and Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.    

The latest stakeholder digest is available from HMRC. Agent Update 107 is also available which contains the latest information for tax agents. Get the latest guidance and information for Agents which includes: ‌‌‌The Government’s Border Target Operating Model (TOM) The UK Government’s Border Target Operating Model has been published in draft form, and sets out a new model for importing goods into the UK from countries inside and outside the EU. See this week’s EU exit corner for more information. State Pension Arrears (“SPA”) In August 2020, the Department for Work and Pensions began to make State Pension arrears payments to individuals who had been underpaid. This work will continue until December‌‌‌ 2024. Information is now available on the tax implications which arise from SPA. Annual Tell ABAB survey gives small businesses a voice in the tax system The annual Tell ABAB Survey 2023 is now available to complete. The link to the survey is within the article in the Agent Update. Commissioned by an independent body, the Administrative Burdens Advisory Board, the survey aims to provide crucial insights on the big issues faced by small businesses (including those who identify as tax agents) in the tax system. Mandatory Disclosure Rules came into force on 28 March 2023 From 28 March 2023, the UK Government has implemented the OECD Mandatory Disclosure Rules for Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are available. The Institute is also seeking your feedback on the Windsor Framework as it compiles its response to the House of Lords Protocol Sub-Committee’s Call for Evidence. Let us know your thoughts by Friday 28 April 2023. And we bring you news of the UK’s draft Border Target Operating Model, a new model for importing goods from all countries into Great Britain that will progressively be introduced from the end of October 2023. Engagement on draft Border Target Operating Model The UK Government, in collaboration with the Scottish and Welsh Governments, recently published its draft Border Target Operating Model  (“BOM”) which sets out a new model for importing goods from all countries into Great Britain, including the EU in line with their 2025 Border Strategy. The TOM does not address arrangements for goods moving into and out of Northern Ireland, which are set out under the Windsor Framework.  The draft Border TOM contains a commitment from UK Government that there will be separate engagement with, and guidance for, businesses on the new arrangements under the Windsor Framework. Checks proposed under the TOM include documentary, identity and physical checks on plants products of animal origin, live animals, and high-risk foods. The introduction of full border controls in has been delayed on several occasions. A six week engagement period is now taking place, with the final TOM to be published later this year in the summer. In addition to  inviting stakeholders to take part in their planned engagement activities, the Cabinet Office has also invited feedback on their draft proposals via an online survey which provides a way for stakeholders to contribute feedback across all aspects of the model. Contact border.enquiries@cabinetoffice.gov.uk for any further queries or questions you have about the draft Border TOM. The Cabinet Office will respond to your questions via their borders bulletin. By emailing Cabinet Office, you are consenting to be part of our bulletin email distribution list. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Classifying drones and aircraft parts for import and export; Send documents for a customs check for declarations made in CHIEF; Making a simplified frontier declaration; Check how to move goods through ports that use the Goods Vehicle Movement Service; Locations you need to submit an ‘arrived’ export declaration before moving goods; Making a full import declaration; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; Reference document for authorised use: eligible goods and authorised uses; Notices made under s32A of the Taxation (Cross-border Trade) Act 2018; and Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.

In this week’s EU exit bulletin, we bring you the latest guidance updates and publications relevant to EU exit. Recentt Trader Support Service and Borders Weekly Stakeholder Bulletins (6 April and 14 April) are also available.   Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Customs declaration completion requirements for Great Britain; Report goods exported to the EU using inward or outward processing; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; Reference document for authorised use: eligible goods and authorised uses; Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020; Check simplified procedure value rates for fresh fruit and vegetables; Classifying electrical equipment for import and export; Classifying tobacco for import and export; Apply to import multiple low value parcels on one declaration; and Search the register of customs agents and fast parcel operators.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins (6 April and 14 April) are also available. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Customs declaration completion requirements for Great Britain; Report goods exported to the EU using inward or outward processing; Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020; Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020; Reference document for authorised use: eligible goods and authorised uses; Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020; Check simplified procedure value rates for fresh fruit and vegetables; Classifying electrical equipment for import and export; Classifying tobacco for import and export; Apply to import multiple low value parcels on one declaration; and Search the register of customs agents and fast parcel operators.