[UK] Agent Update Brexit Special

On the 4^th of April 2019 HMRC published an Employer Bulletin EU Exit edition.  This contained information that individuals and businesses should be aware of if the UK left the EU without a deal.  On the 16^th of September 2019, HMRC published an Agent Update Brexit Special with information for employers and agents about Brexit in general and covers more than payroll with topics such as VAT, importing and exporting.

We would like to take you through the main points of this Brexit Special as there are considerations for payroll:

• HMRC Brexit webinars can be accessed online at a number of different times and we recommend looking at these
• HMRC alert service – we recommend signing up for alerts to keep updated with the latest developments
• HMRC Brexit communications resources are a range of tools and guidance designed for businesses to prepare for Brexit
• Page 2 gives details of grants available for businesses completing customs declarations. There is guidance on gov.uk
• Page 2 is also useful with its article “Changes for UK employers sending workers to the EU, the EEA or Switzerland”. This covers the current arrangements where social security is only payable in one EU country (EEA or Switzerland).  But leaving without an agreement may mean that social security (National Insurance in the UK) may be payable in the EU country and the UK
• “Register for Transitional Simplified Procedures” is a useful article on page 3 about applying for an Economic Operators Registration and Identification (EROI) Number   
• “New ways to declare Merchandise in Baggage” on page 3 is also helpful if you or clients are travelling to and from the EU and bring small amounts of good in baggage or vehicles. There is guidance on this on gov.uk
• VAT IT system changes for businesses outside the UK is covered also on page 3. This goes onto page 4 with changes for VAT on business expenses after Brexit

The Global Payroll Association strongly recommends reading this Agent Update.  Many employers will have inpatriates or expatriates in EU countries (EEA or Switzerland) and the article about the end of the EU Social Security Coordination Regulations is worth reading.

On the 4^th of April 2019 HMRC published an Employer Bulletin EU Exit edition.  This contained information that individuals and businesses should be aware of if the UK left the EU without a deal.  On the 16^th of September 2019, HMRC published an Agent Update Brexit Special with information for employers and agents about Brexit in general and covers more than payroll with topics such as VAT, importing and exporting.

We would like to take you through the main points of this Brexit Special as there are considerations for payroll:

• HMRC Brexit webinars can be accessed online at a number of different times and we recommend looking at these
• HMRC alert service – we recommend signing up for alerts to keep updated with the latest developments
• HMRC Brexit communications resources are a range of tools and guidance designed for businesses to prepare for Brexit
• Page 2 gives details of grants available for businesses completing customs declarations. There is guidance on gov.uk
• Page 2 is also useful with its article “Changes for UK employers sending workers to the EU, the EEA or Switzerland”. This covers the current arrangements where social security is only payable in one EU country (EEA or Switzerland).  But leaving without an agreement may mean that social security (National Insurance in the UK) may be payable in the EU country and the UK
• “Register for Transitional Simplified Procedures” is a useful article on page 3 about applying for an Economic Operators Registration and Identification (EROI) Number   
• “New ways to declare Merchandise in Baggage” on page 3 is also helpful if you or clients are travelling to and from the EU and bring small amounts of good in baggage or vehicles. There is guidance on this on gov.uk
• VAT IT system changes for businesses outside the UK is covered also on page 3. This goes onto page 4 with changes for VAT on business expenses after Brexit

The Global Payroll Association strongly recommends reading this Agent Update.  Many employers will have inpatriates or expatriates in EU countries (EEA or Switzerland) and the article about the end of the EU Social Security Coordination Regulations is worth reading.