The SME Brexit Support Fund is now open. It offers up to £2,000 to help with training or professional advice to meet customs, excise, import VAT or safety and security declaration requirements following Brexit.

The fund is targeted at businesses of up to 500 employees with no more than £100 million in annual turnover to help with training or professional advice on customs issues that have arisen due to Brexit.

How can the grant be used?

It can be used to help you get professional advice so your business can meet its customs, excise, import VAT or safety and security declaration requirements.

You can use the grant for training on:

  • How to complete customs declarations.
  • How to manage customs processes and use customs software and systems.
  • Specific import and export related aspects including VAT, excise and rules of origin.

Eligibility

In order for a business to be eligible for the grants, it must:

  • Be established in the UK.
  • Have been established in the UK for at least 12 months before submitting the application, or currently hold Authorised Economic Operator status.
  • Not have previously failed to meet its tax or customs obligations.
  • Have no more than 500 employees.
  • Have no more than £100 million turnover.
  • Only import or export goods between Great Britain and the EU, or move goods between Great Britain and Northern Ireland.
  • If the company already import or export goods from or to a non-EU country it is not eligible for his grant.

In addition, the business must also either:

  • Complete (or intend to complete) import or export declarations internally for its own goods.
  • Use someone else to complete import or export declarations but requires additional capability internally to effectively import or export (such as advice on rules of origin or advice on dealing with a supply chain).

Applications are being administered by PricewaterhouseCoopers (PwC) for HMRC.

Applications will close on 30 June 2021 or earlier if all funding (£20 million) is allocated before this date.

Useful guides on this topic

Brexit: working abroad/working in the UK
Brexit: what are the rules for working abroad, what are the Brexit changes to tax and national insurance?

Brexit: exporting goods from GB
What do the new rules mean? How do you now avoid double tariffs? What applications need to be made in order to continue trading smoothly? Do you need to set up shop in the EU? 

No VAT on transit goods Spain-bound
In Jota Jota Alimentos Global SL (‘Jota’) v HMRC [2021] TC06584, the First Tier Tribunal (FTT) concluded that goods imported for subsequent despatch to Spain were not supplied in the UK.

External link

Applications for SME Brexit Support Fund

HMRC: Find out whether you're established in the UK for customs purposes


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