EU business: taxes and tariffs

Published on: 01 March 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance in the section on paying VAT or claiming VAT refunds to explain that businesses which use someone to import goods on their behalf, or use a supplier who arranges such imports, must tell them how they want to account for import VAT on their imports.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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