Individuals and businesses not registered for VAT moving goods between GB and NI

HMRC has published guidance for individuals and businesses not registered for VAT that move goods between Great Britain and Northern Ireland. In most cases, import VAT is not due on goods sent from GB to NI, but it can be payable where the goods were bought from a non‑VAT registered supplier or where value has been added in GB before they are sent to NI.

Where import VAT is due, the guidance explains how to calculate the amount (deducting VAT already paid in GB from the VAT due on entry to NI), notify HMRC using an online or paper form, and pay online or by other methods. It also covers refunds, corrections and the records that must be kept.