Policy paper

VAT (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 and VAT (Amendment) (EU Exit) Regulations 2021

This tax information and impact note is about issues raised in a review of EU exit VAT legislation and applies to businesses that trade in or move goods to or from the United Kingdom.

From:
HM Revenue & Customs
Published
30 June 2021

Documents

VAT (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021 and VAT (Amendment) (EU Exit) Regulations 2021

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Details

This document covers the following statutory instruments:

  • the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations 2021
  • the Value Added Tax (Amendment) (EU Exit) Regulations 2021

These address issues identified in a review of EU exit VAT legislation that began at the end of the transition period to ensure that the UK VAT system operates as required and is consistent with the Withdrawal Agreement and the Protocol on Ireland/Northern Ireland (the Protocol).

Published 30 June 2021

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