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In brief: 17 December 2020

14 December 2020
Issue: 4773 / Categories: News


The December edition of HMRC’s Trusts and Estates Newsletter is available. 


HMRC has launched its new VAT number checking service ready for 1 January 2021. It can be used to check whether a UK VAT registration number is valid and the name and address of the business to whom the number is registered. UK VAT-registered businesses can also use this service to prove when they have checked a UK VAT number.

Import VAT returns

HMRC has updated its guidance Complete your VAT return to account for import VAT from 1 January 2021 with information on how businesses can make an estimate of import VAT based on the amount they would have paid for the goods and any other costs such as packaging transport and insurance.

Customs declaration

Information on non-established taxable persons and guidance on how to complete a declaration if they are...

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