Imports & Exports: Moving goods between the UK and the EU

The reason for running this webinar is that customers have requested it. The issue of whether exported goods can be zero-rated, how to import goods and the recovery of VAT incurred on import are recurring issues on which accountants are asked to advise.

Failure to understand HMRC's requirements can result in assessments for underpaid tax, inability to recover import VAT and, in extremis, the seizure of goods or difficulties getting them across an international border.

The webinar will cover:

• Exporting goods from Great Britain: When exports can be zero-rated, how to avoid HMRC challenges and issues to consider when importing the exported goods into the EU.
• Importing goods into Great Britain: process of importing goods, liability to import VAT, how import VAT is paid and when it can be recovered.
• Northern Ireland: movement of goods between NI and the EU and between NI and Great Britain, including an update on the implementation of the Windsor Framework.

Sarah is the Lead Technical Writer at Croner-i on indirect tax.

She specialises in VAT and other indirect taxes and is Product Champion for In-Depth commentary on indirect tax.

Sarah’s career in tax started over twenty years ago when she joined Ernst & Young’s indirect tax graduate recruitment scheme. Since then, as well as gaining ‘Big 4’ experience, she has worked for a boutique consultancy firm and set up her own VAT practice providing VAT support to small and medium sized accountancy firms.

After working as an external author for a couple of years, Sarah joined Croner-i’s in-house writing team in 2018. In addition to maintaining In-Depth and Quick Overview commentary, she writes case reports, presents Navigate Learning courses and contributes articles to Tax Weekly.