HMRC has updated its guidance on sales of goods by members of a UK VAT group. VAT Notice 700/2 has been updated at section 7.3.2 to confirm the following:
UK VAT groups can continue to include members that are established in Northern Ireland as well as members that are established in Great Britain. However, there are a small number of changes to the way in which a VAT group will operate when they move goods from Great Britain to Northern Ireland, or where goods in Northern Ireland are sold between members.
While supplies of goods between members of a VAT group are generally disregarded for VAT, where goods move from Great Britain to Northern Ireland, VAT will be due in the same way as when a business moves its own goods.
HMRC has updated its guidance on sales of goods by members of a UK VAT group. VAT Notice 700/2 has been updated at section 7.3.2 to confirm the following:
UK VAT groups can continue to include members that are established in Northern Ireland as well as members that are established in Great Britain. However, there are a small number of changes to the way in which a VAT group will operate when they move goods from Great Britain to Northern Ireland, or where goods in Northern Ireland are sold between members.
While supplies of goods between members of a VAT group are generally disregarded for VAT, where goods move from Great Britain to Northern Ireland, VAT will be due in the same way as when a business moves its own goods.
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