Help for organisations sending humanitarian aid to Ukraine: organisations moving goods designated as humanitarian aid from the UK to support those affected by the humanitarian crisis in Ukraine no longer need to complete electronic customs declarations. Instead, they will only be required to make an oral or ‘by conduct’ declaration and will not be required to supply any customs documentation. Some larger vehicles will still be required to use the Goods Vehicle Movement Service to move humanitarian aid between Great Britain and the EU to support those affected by events in Ukraine. HMRC has published new guidance on goods that are eligible for the simplified process. Some goods are excluded – for example, medicines, to ensure they are obtained from the UK licenced supply chain for patient safety reasons. Food, however, is eligible for the easement.
Setting up self-assessment payment plans by 1 April: this is a reminder of the previously announced 1 April 2022 deadline to pay outstanding tax or set up time to pay arrangements to avoid a late-payment penalty.
Electronic sales suppression: HMRC’s new powers and penalties to tackle the form of tax evasion known as electronic sales suppression (ESS) came into effect on 24 February 2022 (the date of Royal Assent to Finance Act 2022). The new powers aim to ensure people pay the right amount of tax and level the playing field for compliant businesses by tackling the possession, making, supply and promotion of ESS tools. The penalty is a fine of up to £50,000.
Help for organisations sending humanitarian aid to Ukraine: organisations moving goods designated as humanitarian aid from the UK to support those affected by the humanitarian crisis in Ukraine no longer need to complete electronic customs declarations. Instead, they will only be required to make an oral or ‘by conduct’ declaration and will not be required to supply any customs documentation. Some larger vehicles will still be required to use the Goods Vehicle Movement Service to move humanitarian aid between Great Britain and the EU to support those affected by events in Ukraine. HMRC has published new guidance on goods that are eligible for the simplified process. Some goods are excluded – for example, medicines, to ensure they are obtained from the UK licenced supply chain for patient safety reasons. Food, however, is eligible for the easement.
Setting up self-assessment payment plans by 1 April: this is a reminder of the previously announced 1 April 2022 deadline to pay outstanding tax or set up time to pay arrangements to avoid a late-payment penalty.
Electronic sales suppression: HMRC’s new powers and penalties to tackle the form of tax evasion known as electronic sales suppression (ESS) came into effect on 24 February 2022 (the date of Royal Assent to Finance Act 2022). The new powers aim to ensure people pay the right amount of tax and level the playing field for compliant businesses by tackling the possession, making, supply and promotion of ESS tools. The penalty is a fine of up to £50,000.
