07 June 2021 
Andrea Marshall, Tax Specialist
Here is a summary of some recent updates:
Set up a Direct Debit for a duty deferment account on the Customs Handling of Import and Export Freight system HMRC has updated the list of banks where you can fill in a direct debit instructions form on line and email it to them (rather than having to print and post a form.)
Apply to import goods temporarily to the UK has been updated with information about using temporary admission in Northern Ireland.
Moving goods temporarily into and out of Great Britain and Northern Ireland. If GB and NI universities are loaning goods to each other, please read this new guidance. There are some interesting points to note in this new guide, including
Pay less import duty and VAT when re-importing goods to the UK has been updated with information about goods exported from Northern Ireland and time limits for goods located in the EU on 31 December 2020. (The section title refers to 31 December 2021, but the narrative refers to 31 December 2020). Basically you have until 30 June 2022 to return the goods to the UK.
Trading and moving goods in and out of Northern Ireland has been updated with guidance on when the “XI” EORI prefix should be used before a UK VAT registration number.
