While the UK officially left the European Union on 1 January 2021, the planning and preparations do not stop there.
Ahead of the new tax year, we look at the key dates and rule changes your business needs to know about.
March 2021: the Brexit Recovery Fund opens for applications
Launching this week, the Brexit Recovery Fund enables businesses who trade with the EU to access up to £2,000 in grant funding to cover the costs of specialist training and professional advice (including accountant’s fees), to help them adapt to new customs and tax processes, such as rules of origin and VAT.
To apply, your business must move goods between Great Britain and the EU or Northern Ireland; be established in the UK for at least 12 months or currently hold Authorised Economic Operator status; have no more than 500 employees and turnover no more than £100 million; and have not previously failed to meet its tax or customs obligations.
1 October 2021: animal product rules come into force
- Pre-notification requirements for Products of Animal Origin (POAO), certain animal by-products (ABP), and High Risk Food Not Of Animal Origin (HRFNAO) will come into effect from 1 October 2021
- Export Health Certificate requirements for POAO and certain ABP will come into force on the same date.
January 2022: full border control processes come into force
In response to the coronavirus pandemic, the Government has now pushed back the introduction of full border control processes until 1 January 2022 – six months later than planned.
- While customs import declarations will still be required, the option to use the deferred declaration scheme – including submitting supplementary declarations up to six months after the goods have been imported – will be available until the end of the year
- Safety and Security Declarations for imports will also not be required until 01 January 2022, while physical SPS checks for POAO, certain ABP, and HRFNAO will not be required until the same date
- Physical SPS checks on high-risk plants will take place at Border Control Posts, rather than at the place of destination as now, from 1 January 2022
- Pre-notification requirements and documentary checks, including phytosanitary certificates will be required for low risk plants and plant products, and will be introduced from 1 January 2022.
March 2022: Border control checks on live animals
- Checks at Border Control Posts will take place on live animals and low risk plants and plant products.