Individuals and businesses not registered for VAT moving goods between Great Britain and Northern Ireland
How to pay import VAT for goods sent or carried from Great Britain to Northern Ireland if you’re an individual or a business that is not registered for VAT.
If you’re an individual or a non-VAT registered business in Great Britain (England, Scotland and Wales), in most cases import VAT is not due for goods that are sent to Northern Ireland.
When you will have to account for VAT
You may need to pay import VAT for goods that did not incur VAT of an equivalent value when purchased originally, because either:
- the goods were originally purchased from a non-VAT registered business
- you purchased goods in Great Britain, and added value to them before sending them to Northern Ireland
- the goods have been made from materials that cost less than the value of the final product
This is only if you are either an:
- individual sending goods from Great Britain to Northern Ireland worth more than the £39 gift relief threshold
- unregistered business carrying commercial goods
You’ll need to calculate the total amount of import VAT due before you pay.
How to calculate import VAT due
To calculate import VAT due on the goods, you’ll need to know:
- the total VAT already paid on the goods in Great Britain
- the total import VAT due when the goods enter Northern Ireland
You should then deduct the VAT already paid in Great Britain from the VAT due when the goods enter Northern Ireland. The remaining amount is the import VAT due.
How to notify and pay
Notify HMRC about any import VAT due
You can notify HMRC about any import VAT due by completing either:
- the online form
- the paper form and sending it to HMRC by post if you cannot use the online form
You will be given a payment reference number once you have notified HMRC of any import VAT due.
Make your payment
Once you have your payment reference number, you can make your payment either online using the link below or using any of the other payment methods below.
If you use an incorrect reference number:
- your payment may be delayed
- your payment may be used to pay a different tax bill that you owe
- you will receive a payment reminder
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- debit or corporate credit card
If you cannot use the online service
You’ll need to complete the form and post it to the address given at the end of the form.
HMRC will then send you a payment reference. You’ll need this payment reference to pay what you owe by the deadline.
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘Pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You will need to have your online banking details to hand to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
You can select a date to pay, as long as it’s before your payment is due.
Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.
Paying by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment If your bank account is in the UK:
- sort code — 08 32 10
- account number — 14077970
- account name — HMRC Customs Duty Schemes
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB16 BARC 2005 1723 3725 45
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Customs Duty Schemes
You must make all payments in pound sterling (GBP). Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank plc
1 Churchill place
London
United Kingdom
E14 5HP
Pay by cheque through the post
Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference on the back. You’ll need to include:
- your name, address and telephone number
- the amount you are paying
Do not fold the cheque or attach it to other papers.
You can include a letter to ask for a receipt.
Send your cheque to:
HM Revenue and Customs
Direct
BX5 5BD
If you’ve overpaid or underpaid import VAT using this scheme
You can claim a refund if you’ve declared and paid too much import VAT.
You’ll need to use your payment reference number starting with X to claim a refund.
You can claim a refund online.
If you cannot claim a refund online, you can download, print and complete the form. You must post it to the address given at the end of the form.
If you’ve underpaid import VAT, you’ll need to make a new submission and make the extra payment.
If you’ve made a mistake
If you have not paid import VAT yet and you have not declared enough or declared too much import VAT, you can tell HMRC. You’ll need to include:
- the correct reference number for the payment you want to amend starting with X
- how much you declared in the original payment form
- how much the payment should have been for
- the details of the person that made the original submission
You should email this information to HMRC at: vatc2c@hmrc.gov.uk.
Records you must keep
To make sure you pay import VAT you owe, keep the following information:
- the description and value of the goods imported in Northern Ireland, and the amount of import VAT due
- the value of the goods purchased in Great Britain and the amount of VAT paid
- the net amount of VAT