UK HMRC has published a policy paper providing guidance on Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021. --- Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021 This guidance gives information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business. Details The Northern Ireland Protocol means that Northern Ireland maintains alignment on some administrative processes within the EU VAT rules for goods, including on goods moving to, from and within Northern Ireland. However,...