Movement of goods

As part of the transition period, you can start preparing your business for the new year by looking into the movement of goods and how things will change.

Here are Government updates advising what you and your business can do to get ready:

• The Border Operating Model
• Prepare to import goods from the EU to Great Britain from 1 January 2021
• Prepare to export goods from Great Britain to the EU from 1 January 2021
• How to import and export goods between Great Britain and the EU from 1 January 2021
• Get an EORI number
• List of customs training providers
• Apply for grants if your business completes customs declarations
• Get someone to deal with customs for you
• List of customs agents and fast parcel operators

Selling goods

When it comes to selling goods, you can start making changes today ready for the new year:

• Placing manufactured goods on the EU market from 1 January 2021

Selling services

If your business provides services, here is a breakdown of what you need to consider when the transition period comes to an end:

• Selling services to the EU
• Providing services and travelling for business to the EU

VAT

VAT is changing come the 1st January 2021. Find out below what you can do now to prepare, and what you will need to do differently.

• Check when you can account for import VAT on your VAT Return from 1 January 2021
• Complete your VAT Return to account for import VAT
• Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
• How to report your EU sales for VAT
• Claim VAT refunds from EU countries from 1 January 2021
• Pay VAT when you sell digital services to EU consumers from 1 January 2021
  

People

When the transition period comes to an end you will need to think differently when it comes to managing and employing people. Below is the guidance you will need to review for the new year.

• Recruiting people from outside the UK from 1 January 2021
• Employing EU citizens in the UK
• EU Settlement Scheme: employer toolkit
• EU Settlement Scheme: applicant information
• New immigration system: what you need to know

Running your business

Day to day running of a business is changing at the end of the transition period. Whether it is providing services, using personal data, or travelling abroad - there are things you can do now to get ready.

• Providing services and travelling for business to the EU
• Using personal data in your business or other organisation after the transition period
• Visit Europe from 1 January 2021 - Business Travel

Accountants

What is changing for Accountants? See how you work with UK businesses from the 1st January 2021. 

• Accounting for UK companies from 1 January 2021

• Check when you can account for import VAT on your VAT Return from 1 January 2021

• Complete your VAT Return to account for import VAT

• Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

• How to report your EU sales for VAT

• Claim VAT refunds from EU countries from 1 January 2021

• Pay VAT when you sell digital services to EU consumers from 1 January 2021

Northern Ireland

If your business is based in Northern Ireland, here is how you can prepare:

• The UK’s approach to the Northern Ireland Protocol
• Moving goods under the Northern Ireland Protocol
• Sign up for the Trader Support Service
• Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021