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- Bundle and Pricing Options
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- Careers – Our Roles
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- COCO – Sky View Reopening
- COCO – The role of HMRC
- COCO – Your Personal Finances
- COCO – Podcasts and Webinars – Andy P Ben R
- COCO – Podcasts and Webinars – Mark B and Tara W
- COCO- Financial Reporting During This Chaos
- COCO- Financial Support Backed By The Banks
- COCO- Help For Individuals And The Self-Employed
- COCO- Help With Commercial Rates And Business Rates
- COCO- Leading In Uncharted Waters And Looking After Your People
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- COCO- People. Retaining Your Most Valuable Asset
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- Construction And Property
- Contact Thank You
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- Corporate Finance – What Our Clients Say
- CORPORATE FINANCE DEALS
- Corporate Social Responsibility
- Covid-19
- COVID-19 COLLABORATION
- Covid-19 Collaboration-news
- COVID-19 TASKFORCE
- Covid-19 What it means for you
- COVID-OVERVIEW
- CP Futures
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- CP INNOVATION – WHAT OUR CLIENTS SAY
- CP INNOVATION FULL PAGE. – DRAFT
- CP Tech 100
- CPERS: COOPER PARRY ENQUIRY RESOLUTION SERVICE
- Creative Tax Reliefs
- DIVERSITY POLICY
- Donna Challinor – Senior R&D Incentives Manager
- Early Career Programmes
- Early Stage To SME- WHAT OUR CLIENTS SAY
- Ecommerce
- Eddie Latham & PJ Scott – Co-founders, Velocity Commerce
- Education
- EMPLOYMENT TAX
- FAQS
- Financial Compliance
- Financial Reporting
- Find Us
- Flexible ‘Finance Bench’
- Future Events
- Galahad Clark – Founder VivoBarefoot
- Getting Ready For Your First Audit
- GLOBAL TALENT PROGRAMME
- GRADUATES
- HEALTHCARE INSIGHTS
- Helena Hills – Founder & CEO, TrueStart
- HIGH GROWTH LOW DOWN
- Homepage
- Homepage Old
- Hub CP
- HUB CP – Live Lounge
- HUB CP – Live Lounge Velocity Snippets
- HUB CP – Rob Law Trunki Snippets
- Hub CP 3
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- Hub CP Podcast
- HUB CP Thank You
- Hugo Tilmouth – Founder & CEO, The Up.co
- In Their Words
- In Their Words Retail
- INDIRECT TAX
- Inheritance Tax
- Intellectual Property & Patent Box
- INTERNATIONAL TAX
- Investment Calculator UK
- James Hyde – Founder & CEO, James and James
- Jay Richards & Cat Agostinho – Co-Founders, Imagen
- Justin Harling – CEO, CAE Technology Services
- LANDLORD
- LEGAL STUFF
- Let’s Stop Calling It R&D V2 Gated
- Life at cooper parry
- Lounge Underwear Webcast
- MAKING TAX DIGITAL
- Management Information and Reporting
- MANAGING AGENTS
- Manufacturing Tax and Advisory
- Marketing Thank You
- MID MARKET – WHAT OUR CLIENTS SAY
- Mid-Market
- New Homepage
- New Hub CP
- New Hub CP Live Lounge
- Newsletter Form
- Newsletter Thank You
- NFP – Webcast – Sarah Chambers
- NFP Webcasts And More
- Not For Profit Audit
- Operational Systems & Technology
- Our People
- Meet the Team
- Meet the Team Retail
- Our People – Big Business
- Our People – Business Tax
- Our People – Capital Allowances
- Our People – Corporate Finance
- Our People – CP Innovation
- Our People – Facilities & Wellbeing
- Our People – Leadership
- Our People – Marketing
- Our People – New Business Relationships
- Our People – Not for Profit
- Our People – Outsourcing
- Our People – Pensions
- Our People – Personal Tax
- Our People – Service Charge
- Our People – Tech & High Growth
- Our People – Transaction Services
- Our People – Transaction Tax
- Our People – VAT
- Our People – Wealth
- Our People Audit
- Our People Team
- Our Why And Values
- Outsourced Business Services
- Outsourcing
- OVERSEAS EXPANSION
- Past Events
- Paul Richardson – Executive Chairman, Gymshark
- Paul Turton – CEO, Pact Coffee
- PENSIONS AUDIT
- Personal Tax
- Personal Tax Compliance
- PLACEMENTS
- Preference Centre
- PRIVACY POLICY
- Private Equity Advisory
- PROPERTY AND LANDLORDS
- R&D Capital Allowances
- R&D Gated Form
- R&D Newsletter Thank You
- R&D Tax Credits Questionnaire: Are you eligible?
- Raise investment or debt
- Raising Finance
- Read All About It
- Rebelution 2
- Rebelution 2 Top Tips – Cooper Parry Corporate Finance
- Rebelution 2 Top Tips – Cooper Parry IT
- Rebelution 2 Top Tips – Cooper Parry Wealth
- Rebelution 2 Top Tips – CP Futures
- Rebelution 2 Top Tips – VAT & Brexit
- Research & Development Tax Credits
- Research And Development Tax Credits
- RESIDENCE & DOMICILE ADVICE
- Retail
- Retail Advisory
- Retail Tax
- Rob Law MBE – Founder, Trunki
- Scale Up & High Growth
- SECURITY POLICY
- Service Charge
- Service Test
- SETTING UP BUSINESS IN THE UK
- SHARE INCENTIVES AND REWARD
- SHAREHOLDER TAX ADVICE
- Shaun Doak – CEO, React Group Plc
- Small Business
- SNAPSHOT
- Succession Planning
- SUSTAINABILITY
- Tax – What our clients say
- TAX COMPLIANCE SERVICES
- Tax Services
- TAX SETTLEMENTS AND INVESTIGATIONS
- Tech & High Growth
- Tech & High Growth – What our clients say
- TEN STAGES TO INVESTMENT
- TEN STAGES TO SALE
- Test2
- This Is Us
- Tom and Tina Warner – Co-Founders, Warner’s Distillery
- Transaction Deals
- Transaction Services
- Transaction Services – What Our Clients Say
- TRANSACTION TAX
- TRANSFER PRICING
- Trusts and Estates
- UK support for International groups
- VAT SERVICES
- Virtual Bookkeeping
- Virtual FD
- Wealth
- Wealth- What Our Clients Say
- Website How To Guide
- What our clients say
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- XCP Sign Up
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Trading and moving goods from Great Britain (“GB”) into Northern Ireland (“NI”)
Practical points:
- To avoid EU duty on the movement of goods from GB to NI you need to apply for authorisation for the UK Trader Scheme.
- If you want to declare your goods not “at risk” from 1 Jan-21 you must apply by 31-Dec-20. Once you have notification that your application has been received, if you’ve applied before 28 Feb-21 you’ll get provisional authorisation for up to 4 months whilst your application is processed (provided you don’t have a history of non-compliance/criminal offences).
- To be able to apply you need to be established in NI or elsewhere within the UK but with:
- Customs operations carried out in the UK
- A fixed place of business within NI – which can be a branch or store
- An indirect customs representative in NI e.g. Trade Support Service.
You must also have:
- A good customs and tax compliance record
- Have no record of serious criminal offences related to your economic activity
- Records, systems and controls in place that allow you to declare and evidence that goods are not “at risk” e.g. good are sold to customers in NI.
- Evidence to show HMRC on request that your goods were correctly declared as not “at risk”
To do the application you’ll need:
To apply go to:
Fill in the form save to your computer and email to uktraderscheme@hmrc.gov.uk with any supporting documentation. Type your EORI number in the subject of the email. You need to include proof of permanent business establishment or document of establishment. Whilst not mandatory, you can also provide evidence of your record keeping.
You’ll receive a notification confirming receipt. You’ll then be provisionally authorised (unless you are separately notified by us that you are not eligible due to your compliance history). Once fully authorised you will get a further notification and you will receive a letter with your UK Trader Scheme authorisation number.
Additional Guidance for Processing Goods:
If you move goods for processing in NI you’ll also need to either:
- Provide your turnover for the most recent financial year stating that this is below £500,000; or
- Declare that you intend to bring goods for processing into NI for one or more of the following sole purposes:
- Food for sale to end consumers in the UK
- Construction, where they used to form part of a permanent structure that is constructed and located in NI
- Direct provision of health or care services by the importer in NI
- Not For Profit activities in NI where there is no subsequent sale fo the good by the importer
- Final use of animal feed on premises located in NI by the importer
Additional Guidance for Records, Systems and Controls:
You’ll need to give details of the records, systems and controls you have in place to allow you to accurately declare goods are not “at risk”. They must be specific and appropriate to your business and show:
-
- Where you move goods from
- How they’ll be used or sold in the UK or NI where appropriate
For small or medium sized businesses, you do not need complex systems but they should be appropriate to your size, nature and complexity. 2 examples are given:
- Large business – may have a logistical software that tracks goods from import to end user
- Small/medium size – explain internal processes or procedures in place which allow you to document goods you import and evidence they are not at risk via sales and purchase records.
At authorisation you should give:
- details of systems and processes to track goods from import to end use.
- Documented processes and administrative systems to determine whether goods are “at risk”
- Internal controls and processes that ensure goods were correctly declared not “at risk”
- Commercial or transport records – e.g. delivery records or inventory systems which confirm end use of goods.
Get in touch with Damian Shirley, our Indirect Tax Partner and lead on all things Brexit, at damians@cooperparry.com

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