Great Britain – Change of Use for Box 8 on VAT Returns

The HMRC Making Tax Digital Policy team have provided clarification on the use of Box 8 on the UK VAT return after 1^st January 2021. Until now it has been used for sales of goods to customers in other EU member states and from 1^st January 2021 it will be used for the movement of goods between Great Britain and Northern Ireland.

This change will be net for taxpayers whose sequencing follows calendar quarters, but some adjustments to accounting software will be required for those who do not follow calendar quarters.