We have got some useful resources on our Brexit hub and the Information Commissioner’s Office (ICO) has recently published some interactive tools to help businesses identify what steps they should be taking now to prepare for the end of the transition period (https://ico.org.uk/for-organisations/data-protection-at-the-end-of-the-transition-period/ )
Brexit webinar: Q&A
In general, it is business as usual for services. For B2B services, the reverse charge will still apply. For B2C services, any sales outside of the UK will not be subject to VAT
However, for digital services due to the Mini One Stop Shop it will be necessary to have a MOSS registration in an EU territory.
Yes, the direct tax implications are often overlooked but need to be considered. As the EU Parent Subsidiary and Interest & Royalty Directives will no longer apply to the UK, it will be necessary to consider whether any withholding taxes could become due. Whilst the UK has an extensive double tax treaty network it is possible that some ‘friction’ could arise and companies may wish to take action to apply for clearances and / or accelerate dividends.
In addition, as many companies have been restructuring their supply chains and distribution models, it may be necessary to revaluate your transfer pricing methodology and documentation.
Some have commented that they have been facing delays getting belongings to the UK for their overseas workers relocating.
It has also been mentioned that the rental property market has been affected by Covid which has resulted in fewer properties being available. It might therefore be wise to factor this in
From the 1st January there are two main categories of data processing which will be subject to new arrangements:
- If a business or organisation in the EEA is sending you personal data, then that business or organisation will need to comply with EU data protection laws and you will need to take action with them so the data can continue to flow. This will likely involve putting in place a standard contractual clauses document (also known as model clauses);
- If you are only based in the UK but you offer goods or services to individuals in the EEA, or monitor the behaviour of individuals in the EEA, you will still need to comply with the EU data protection regime in relation to these activities. In most cases you will also need to appoint a suitable representative in the EEA. This person will act as your local representative with individuals and data protection authorities in the EEA.
Yes they do for pre settled status.
From 1 January 2021 an EORI number will be required in order to move goods between Great Britain and the EU. If this is required you should apply for an EORI number as soon as possible as it can take up to a week to get one.
An EORI number will not usually be needed if you only:
- provide services
- move goods between Northern Ireland and Ireland.
An EORI number from an EU country will be required if the business will be making declarations or getting a customs decision in the EU.
Whether an appointed representative in the UK is needed will depend on the technical standards and the body overseeing those technical standards.
With regard to products which require CE marks (and new UKCA marks), the UK regulator has confirmed that existing representatives in the EU will continue to be recognised but for new ventures after 1 January a UK based representative will be required.
This will depend on what rights the EU supplier has from the owner of the IP rights in those spare parts. If the EU supplier only has the right to sell the spare parts in the EU, they may not be permitted to supply the parts into the UK from 1st January (when the UK ceases to be part of the UK).
After the end of June 2021 there will be.
In the meantime it is good practice to for an employer to ask for that.
Unfortunately we don’t have that clarity from the Home Office going forward as to the new immigration rules. A pilot scheme for seasonal workers is due to end at the end of this month after which there might be more guidance.
Seasonal workers can currently apply for a Tier 5 visa if they want to come to the UK for up to 6 months to do farm work.