HMRC has published a special Agent Update edition dealing with Brexit, covering:
new customs and tax rules for trading with the EU from 1 January 2021;
new rules for business travellers from1 January 2021, including bringing commercial goods in accompanied baggage or in a small motor vehicle into and out of Great Britain and Northern Ireland;
new cash declarations requirements for bringing cash into and out of GB and NI;
postponed VAT accounting; and
new rules on social security coordination, including details for employers who send their employees to work in the EU, Iceland, Liechtenstein, Norway and Switzerland.
Where employers send employees to work in the EU or the above countries, the EU/UK Trade and Cooperation Agreement provides (Article SSC.11) for ‘detached worker’ rules, meaning that the employer can apply to HMRC for a certificate to continue paying UK NICs where the worker is working for up to two years in the other country. The deadline for EU countries to ‘opt in’ to the detached worker rules passed on 1 February, and a list of those countries which have opted in is required to be published ‘as soon as possible thereafter’ (and will be appended to the agreement as Annex SSC-8). HMRC is also expected to update its guidance National insurance for workers from the UK working in the EEA or Switzerland in due course.
HMRC has published a special Agent Update edition dealing with Brexit, covering:
new customs and tax rules for trading with the EU from 1 January 2021;
new rules for business travellers from1 January 2021, including bringing commercial goods in accompanied baggage or in a small motor vehicle into and out of Great Britain and Northern Ireland;
new cash declarations requirements for bringing cash into and out of GB and NI;
postponed VAT accounting; and
new rules on social security coordination, including details for employers who send their employees to work in the EU, Iceland, Liechtenstein, Norway and Switzerland.
Where employers send employees to work in the EU or the above countries, the EU/UK Trade and Cooperation Agreement provides (Article SSC.11) for ‘detached worker’ rules, meaning that the employer can apply to HMRC for a certificate to continue paying UK NICs where the worker is working for up to two years in the other country. The deadline for EU countries to ‘opt in’ to the detached worker rules passed on 1 February, and a list of those countries which have opted in is required to be published ‘as soon as possible thereafter’ (and will be appended to the agreement as Annex SSC-8). HMRC is also expected to update its guidance National insurance for workers from the UK working in the EEA or Switzerland in due course.
