VAT News

VAT terminology update from 'Northern Ireland Protocol' to 'Windsor Framework'

HMRC have now updated notices and guidance pages that previously referenced Northern Ireland Protocol and replaced them by Windsor Framework

Nothing has changed in substance. The key point is that references to the Windsor Framework are referring to the same arrangement as the Northern Ireland Protocol.

https://www.gov.uk/guidance/retail-export-scheme-northern-ireland

https://www.gov.uk/guidance/vat-on-movements-of-goods-between-northern-ireland-and-the-eu

https://www.gov.uk/guidance/check-how-to-report-and-pay-vat-on-distance-sales-of-goods-from-northern-ireland-to-the-eu

https://www.gov.uk/guidance/claim-vat-refunds-in-northern-ireland-or-the-eu-if-youre-established-in-northern-ireland-or-in-the-eu

https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021

Sources

General information on a VAT development, not advice on your situation. Speak to a VAT specialist before acting on it.