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Safepoint successfully deployed to protect Dare to Differ’s lone-working staff across the South East of England.    Read the full case study here

Parents in East of England are being urged to register the birth of their newborns, so HM Revenue and Customs (HMRC) can verify their Child Benefit claims.

Normally, a birth must be registered before claiming Child Benefit.  However, with some local register offices operating at reduced capacity and some parents unable to go to them because of COVID-19, HMRC announced in April that claims could be made without having to register the child’s birth first.

More than 100,000 parents across the UK have been able to take advantage of this temporary change, ensuring that they receive this vital form of financial support. But to ensure they continue to receive the benefit they should register the birth as soon as they can, if they have not done so already. Local register offices in England are Covid-secure and are all operating at full capacity.

HMRC will be contacting anyone who has claimed since April but has not yet registered their child’s birth so that the claim can be verified. Parents will receive an SMS text message or letter asking them to contact their local register office and make an appointment to register their child. If parents receive this letter or text but are currently unable to do this, they can contact HMRC to seek more time.

Karl Khan, Interim Director General for Customer Services, HMRC, said: “It’s really encouraging to see that parents have taken advantage of the change we put in place earlier this year to help ensure they can claim the financial support they’re entitled to.  “It is now crucial for parents who claimed Child Benefit without registering their child’s birth to do it now so that they continue to receive their benefit.”    

Child Benefit claims can only be backdated by up to three months, so it is important that new parents claim as soon as they can so that they receive the maximum financial support available. They should then make an appointment to register the birth at the earliest opportunity so that HMRC can verify the claim.

First time parents will need to fill in Child Benefit claim form CH2 which can be found online and send it to the Child Benefit Office. If they haven’t registered the birth because of COVID–19, they should add a note with their claim to let us know.

If parents already claim Child Benefit, they can complete the form or add their newborn’s details over the telephone on 0300 200 3100. They will need their National Insurance number or Child Benefit number.

Child Benefit payments increased from 6 April this year to a weekly rate of £21.05 for the first child and £13.95 for each additional child. Child Benefit is paid into your bank account, usually every four weeks.

Issued by HM Revenue & Customs Press Office

An exciting new joint initiative between the Norse Group and SaxonAir is set to equip aviation professionals with the skills for the future, through a range of training and development programmes.

Aviation grounds operatives, specialists and managers based at Norwich Airport will be among the 26 SaxonAir staff taking part in a wide array of apprenticeships, in what is a real boost to the local aviation industry.

As owners of the International Aviation Academy Norwich (IAAN), the Norse Group has been exploring opportunities to support local employers within the sector, which has been particularly hard hit by the current impacts of Covid-19, with many seeing large proportions of their workforce and fleets literally grounded.

With a clear focus on regeneration, the initiative, which is supported by utilising part of the Norse Group Apprenticeship Levy, will fund much needed training and development for staff at SaxonAir.

Alex Durand, Chief Executive of SaxonAir, is delighted with the initiative: “This is a perfect example of different organisations co-operating to create mutually beneficial opportunities they couldn’t achieve on their own,” he said.

“Business aviation has suffered from a lack of suitable accredited training, and it’s particularly pleasing to do this through the impressive local facility at IAAN.”

As a significant contributor to the Apprenticeship Levy, the Norse Group is keen to play an active role within the communities it serves and takes its role as a responsible employer in providing training and development to its staff very seriously.

Sam Massingham, Norse Group’s Head of Learning & Organisational Development, said the scheme outlines the Group’s continued commitment to providing valuable opportunities for people to learn and progress their careers.

“With 169 Norse Group staff members currently participating in a range of programmes covering a host of professions from finance, care and trades through to chartered surveyors and senior leaders, we are keen to continue to support individuals to grow and develop and make good use of the opportunities that apprenticeship programmes provide,” she said.

“Our programmes support both new and existing staff, so everyone can gain valuable skills and knowledge and reach their potential, with meaningful career and progression plans.”

If you have any queries, please contact the Norse Group Communications Team

[email protected]

Pictured left to right: Alex Durand – CEO, SaxonAir Charter Limited, Danielle Cox – Apprenticeship Manager, Norse Group, Sam Massingham – Head of Learning & Organisational Development, Norse Group, and Jane Simpson – Cabin Services Manager

SocialB, an international digital marketing & training agency who has a base in Norwich boasting clients such as, Visa, PwC, Elsevier, Aston Martin and Just Eat to name a few, has responded to the Covid-19 crisis by developing and building its international footprint. Having historically had a couple of team members based around the globe, the company saw the opportunity with remote working to open up its search for leading digital personnel across the globe. In response to one of its busiest years, SocialB has recruited new team members based in Kenya, Spain, Manchester, Scotland and the Philippines. Lynsey Sweales, founder and CEO of SocialB said, “Covid-19 has accelerated digital growth both for businesses with an existing digital presence and those looking to revolutionise their current business models. Having taken our team remote during the pandemic when our requirement for increasing team numbers became obvious it seemed silly to restrict ourselves in our search for the best digital people. It’s been really exciting opening up our recruitment process like this. It feels more in line with our typical operations. As an international agency pre-covid, we were travelling all over the world on a weekly basis to deliver training and to meet our clients. Having a global workforce will just support this as the world looks to open up again.” SocialB was established in 2008 and quickly grew its international reputation delivering exciting training solutions and sophisticated digital & e-commerce campaigns that generate leads and increase profitability. With this approach, it didn’t take long for the company to grow its exceptional global client base. Not surprisingly the pandemic saw many businesses turn to SocialB for digital solutions, making the most of their online training sessions, podcast and toolboxes aimed at helping businesses large and small build their digital presence with practical market-leading advice which has been a ‘go-to’ for hundreds of businesses throughout the pandemic. Lynsey Sweales, CEO holds a local position on the Chamber of Commerce’s board, until recently was on the Skills Panel for New Anglia Local Enterprise, she’s a trainer for Google as part of their digital academy and a mentor for Digital Boost. As the company continues to grow Lynsey’s support for the local business community remains evident.

In this weeks show, Mark and James talk about the importance of negotiations skills in business and in life generally. As always they provide 3 valuable top tips, and along the way they make reference to former FBI negotiator Chris Voss, hostage negotiator George Kohlriser and Return of the Mac by Mark Morrison.   If you enjoy this episode, please subscribe on Listen here!

When it became apparent that the effects of the new coronavirus would define 2020, Captain Fawcett Ltd applied for and was successfully awarded a New Anglia Local Enterprise Partnership ‘Business Resilience and Recovery Grant’, administered by Suffolk County Council and intended for the support of businesses affected by Covid-19.  Now approaching the final weeks of the funding period Captain Fawcett Ltd has made excellent use of the most welcome allotted grant.   Alert to customer demand for a product which swiftly became obligatory in everyone’s 2020 personal hygiene kit, the company quickly switched production to create essential hand sanitiser. With the New Anglia Local Enterprise Partnership grant, the company was able to make essential upgrades to storage facilities, production equipment and stock control systems. Furthermore, with 2020 being Captain Fawcett’s 10th Anniversary year, a range of new products had been scheduled for release. Following many months of investment in development, design and production, to delay would have posed a real financial risk. Thanks to the support of the New Anglia Local Enterprise Partnership, Captain Fawcett was able to forge ahead with the planned launch of 8 new products. One of these, Nebula, a Signature Series collaboration with the American rock star John Petrucci, led directly to Captain Fawcett’s most successful trading weekend since the company was established.   In this hugely disruptive and unpredictable year, the world’s purchasing habits switched nigh on overnight to mass shopping online. Ever attuned to the needs of the customer and with the help of the grant, Captain Fawcett achieved rapid improvement in product stock control. This enabled swift response to new consumer habits in facilitating smooth deliveries to customers in 48 countries. Indeed, with the significant increase in orders, Captain Fawcett Ltd has witnessed considerable business expansion in this the company’s landmark anniversary year. 

This business expansion has been supported by New Anglia Local Enterprise Partnership, through the Business Resilience and Recovery Grant Scheme.   The scheme’s assistance has been of huge value both in expanding the business and sustaining full time and freelance staff in the UK and maintaining relationships with distributors and partners worldwide.

Despite the challenges of the COVID-19 pandemic, TaxAssist continued to grow its presence opening 20 new shop-fronts across the UK between July and December.

A TaxAssist Accountants shop is a showcase, promoting the friendly, full service offering of accounting and tax services that are available to clients. Ever since the first fully branded shop opened in Norwich in 2002, walk-ins to shops have continually been one of the largest sources of client growth for the network, being conveniently located, offering a visible presence in the local community and effectively reinforcing local, national and online marketing initiatives.

There are now 237 shops open all around the UK and, with growing interest in joining the TaxAssist Accountants network and an increased demand for our services from clients, the indications are that the network is set for further substantial growth.

In September, Mark Gibbs unveiled his shop in Southend-on-Sea. Mark said: “It’s great to finally have the shop open and we’ve already had lots of people walk in and comment on how good the shop looks. One of the major reasons for joining TaxAssist Accountants was the modern, fresh look of the shops which can effectively showcase the services we offer and provides a convenient meeting place for clients.”

Confident of the shop model and keen to maintain her growth plans, Olivia Palios opened her fourth shop in Sandbach in November 2020. Olivia, the youngest female franchisee to join the TaxAssist Accountants network at 22, back in 2015, now looks after over 1,000 independent business clients across Cheshire and Staffordshire along with her team of seven accounting and tax professionals.

Olivia said: “2020 has been quite a year, but we’ve continued to sign up new clients, both over the phone and face-to-face, albeit socially distanced in the shop.

“I know that to continue to grow, I need to open more shops because they’re such a draw for clients. I’m looking forward to maximising the potential of the four shops and I can see many opportunities ahead.”

James Mattam, Group Business Development Director, said: “It is fantastic that so many new shops have opened in the UK this year, further promoting the brand creating ever more locations to meet with a TaxAssist Accountant. Our recent client satisfaction survey showed that our clients are keen to meet with us and talk through their financial needs.

“We are witnessing an increase in demand from business owners who have not received the service they deserve this year, when they needed it the most. Our brand values have shone through and we’re proud to say we’ve gone above and beyond to ensure clients were supported and guided through the Government support schemes for grants and funding.

“With the combination of our prominent online brand positioning and high street visibility, we are well placed to service this increase in demand, just as we saw in the previous recession.”

Here is the list of all 20 TaxAssist Accountants shops that have opened in the past six months:

Ashford – Anthony Royle Barnes – Abdallah Bello Beaconsfield – Mike Melling Bedminster – Keith Adams and Anna Baradad Clacton-on-Sea – Stuart Burge Clapham Junction – Martin Thomas & Sarah Kay Coventry – Jay Gosal Farringdon – Gary Bugdale Glasgow Tradeston – Adnan Tahir Hampton – Sunny Srai & Amarita Dosanjh Huntingdon – Charlie Walker Kingswinford – Lloyd Evans Llangefni – Peter Sewell Preston – Prakaash Manivannan Prestatyn – Peter Sewell Sandbach – Olivia Palios Southend-on-Sea – Mark Gibbs Stafford – Jugdev Dhillon Uxbridge – Khaliq Ur Rahman, Owais & Sadia Saad Walkden – Lee King & Louise Gravina

If you are interested in finding out more about joining the TaxAssist Accountants network, please call 0800 0188297 or visit www.taxassistfranchise.co.uk

Norfolk’s Police and Crime Commissioner (PCC), Lorne Green, has launched his annual consultation on the proposed budget for policing across the county, setting out some of the key challenges facing the Constabulary in the coming year.

In the published consultation information, Lorne stresses the importance of protecting the gains made in keeping our county safe since 2016 and ensuring the police have the resources necessary to provide strong community policing, fight fraud, and tackle the scourge of domestic abuse.

The PCC is required by law to set the budget for Norfolk Constabulary and, as part of this, determine how much the people of Norfolk contribute to the policing element of the Council Tax they pay to keep the county safe.

To inform this decision, each year Lorne has consulted with people across the county to explain the requirements and seek the community’s understanding.

In a consultation that will run from Monday 21 December until Friday 22 January, Lorne is seeking the community’s understanding for a policing precept rise of 5.68%, as allowed by the Chancellor in his spending review statement to Parliament recently. This represents the equivalent of 29p a week for a Band D property or 22p a week for a Band B property – the majority of properties in the county are in Bands A to D.

In seeking people’s views, Lorne has highlighted some of the biggest challenges currently facing policing, including the need for the Force to make £4 million of savings in the coming year.

PCC Lorne Green said: “As your PCC, I want to be able to reassure every man, woman and child in Norfolk that you will continue to receive an excellent police service.

“We can be proud that our police force has been assessed by national inspectors as outstanding for efficiency and that we remain one of the safest counties in the country – but the hard fact is that none of this comes cheap.

“We must not lose the gains that have been made to policing in our county over the past four years.”

In preparing for the consultation, Lorne asked the Chief Constable to come up with a costed plan that would maintain the level of policing services across the county and, importantly, enhance services in areas of particular demand – a tall order in an era of increased demand and growing complexity of crime investigation.

Lorne added: “In response, the Chief Constable advised me that we need the precept increase allowed by the Chancellor to ensure that Norfolk Constabulary can continue to provide current levels of service and also confront challenges to keeping Norfolk safe, such as continued high demand associated with domestic abuse and rising reports of fraud.”

“People across Norfolk continue to tell me that visible policing is a priority – they are right.

“I have championed that priority from the outset and, by the end of January 2021, there will be over 200 extra police officers in operation in Norfolk in uniform and detective roles compared to when I took office in 2016.

“The Chief Constable has assured me that with the proposed precept increase he will also be able to commit to a further increase in community policing, ensuring more warranted officers are engaging with communities across Norfolk.”

In previous years, the PCC has held consultation events across the county to hear the views of Norfolk residents. Restrictions on gatherings imposed by the coronavirus pandemic mean the consultation will, out of necessity, be taking place online this year, with all the information and a short survey available on the Norfolk PCC website.

Printed copies of the survey and consultation documents are also available for those who need them.

There will be an online Q&A session with Lorne and Chief Constable Simon Bailey on Tuesday 12 January which will be open to all, and Lorne will also be consulting community groups across the county.

The consultation information also highlights the improvements to service that previous precept rises have helped fund, from equipping officers with body-worn cameras and tablets, to a fleet of drones that help find missing people, track down hare coursers and prevent and detect other crime.

Automatic Number Plate Recognition (ANPR) technology has been rolled out across the county to track down suspects as well as investments in technology and trained officers to tackle the growing threat of cybercrime and fraud.

“These are enormously complex, time-consuming and demanding crimes to investigate, but no victim should be left behind. We will not let the fraudsters, the drug dealers and violent offenders win,” said Lorne.

“I fully appreciate these are really tough times for our Norfolk community, ravaged as it is by the continuing consequences of a pandemic. I know that the last thing you want to hear is a proposal for increased demands on your household budget. And yet, we absolutely must do all possible to keep our community, our vulnerable, our families, our young people, and yes, ourselves safe, while preserving the gains you, as Norfolk taxpayers, have helped us make.”

Find out more and have your say

Julie Grimmer has been appointed as Managing Partner to MHA Larking Gowen, taking effect from 1 January.

She is the first woman to be elected to this prominent role and says that while 2021 will be challenging for many businesses, there is wide scope for optimism as well.

Julie said: “The relationships we have with our clients have never been more important. Supporting our clients to meet their statutory reporting and filing obligations is essential but it is the advice that we can give them personally and in running their businesses that really makes the difference.

“Whether this is helping them to negotiate their way through complex VAT rules, understanding available tax reliefs, advising on funding investment in new plant and equipment, or in buying and selling their businesses, we are here to help as their trusted advisor. We have even produced podcasts to help people meet the challenges that COVID-19 has brought to their personal and business lives.”

Julie continued, “COVID-19 has caused people to re-evaluate the way they work, manage their time and use technology. Some of the changes we’ve made to adapt to the situation are very positive and beneficial.”

Julie’s first day in her role will also see new rules coming into force, affecting the way businesses trade across international borders, as Brexit finally kicks in. While some businesses will need to adapt, it will also signal the end to what has been a long period of uncertainty which can only be beneficial.

Commented Julie, “Undoubtedly, as the economy recovers, there will be tax rises in the future to rebalance public finances. The final Brexit settlement will also shape our future tax and subsidy regime and we will need to see whether our region will benefit from the Government’s levelling up project funding.

“A lot of engagement and planning is required, and the importance of our firm as specialist tax and business advisors will really come to the fore.”

However, while there are changes ahead, there are some things that don’t change in the way an accountancy practice should be run.

Julie explained, “One of the things I am most passionate about is empowering our team at MHA Larking Gowen. Client service, excellence and working collaboratively and supportively will always be a given. We provide a huge variety of different services, with specialists in many fields, but we work together as one team on behalf of our clients.

“Our communities and local connections have always been important to us and this remains the case. We value being connected and embedded in this region. The reciprocal relationship between business, charities and community has been brought into sharp focus by the current situation. We have all relied on our communities for support during the periods of lockdown. Before then, we talked about the importance of community, but now you can really appreciate what it means.”

Julie joined the firm as a trainee in 1984 at the age of 19. She qualified as a Chartered Accountant and worked her way up as a manager and a senior manager, taking two breaks for her children along the way, and was appointed as a partner in 2006.

From the start of her career, she had ambitions to be one of the business’s leaders, and to the firm’s credit then, as today, there was a strong focus on career development and training.

Julie explained, “When I started my accountancy career, there were no women partners and there was what would now seem an air of very old-fashioned formality. You addressed the partners as Mr, rather than using first names, and there was a feeling that they were quite scary and remote. It was even written into the office dress code that women weren’t allowed to wear trousers! Things have changed a lot since those days.

“I’ve had the benefit of a lot of people within the firm supporting my career development. I’m hugely grateful for this and I want to play my part in securing the continued succession of the firm. There is no point gaining experience if this is not shared, and the team supported, to meet their potential to become the future leaders of the business.

“Today, the profile of the firm is 58% women, and there are more women in senior positions in the business than ever before. We have a great team of people at MHA Larking Gowen and I am absolutely committed to our training and development strategy. This strategy is based on inclusion right across the firm. We are going to continue recruiting as well as training and nurturing homegrown talent. I want all of the team to benefit and feel supported and encouraged in the way that I have been over the years.”

Julie concluded, “I’m 100% committed to keeping the firm independent as I believe this is one of the firm’s greatest strengths. We are all personally invested in this region and therefore understand what is important to our clients. We shape our services in response to what our clients tell us. When you join MHA Larking Gowen, you join a firm where you can help shape the future and be master of your own destiny.”

We are delighted to share that we are hiring for a new role to start in the New Year. POSITION: Senior Systems Engineer DEPT: Managed Services REPORTS TO: Service Desk Manager HOURS: FULL TIME (37.5 p/w) HOLIDAY: 20 DAYS PER ANNUM (rising by one day each year to a maximum of 25) CLOSING DATE: Friday 15 January 2021 The Role  We are a fast-paced IT company based on Meridian Business Park on the outskirts of Norwich. Due to continued growth, we are looking to recruit a Senior Systems Engineer to become a part of our busy Service Desk team. Acting as an escalation point for the Systems Engineers, the role will involve fault diagnosis and resolution. As a Senior Systems Engineer, you will be responsible for providing both onsite and remote technical support for our growing client base. You will be responsible for managing onsite technical matters with client IT systems, ensuring SLAs are met.  For the full job description, or to apply for the role, please visit: breakwaterit.co.uk/careers Applications close on Friday 15 January. No agencies please.

What a year it’s been. With the drive to support businesses any way they could, in unprecedented circumstances, business advisors James Lay and Mark Curtis, decided to launch a free podcast. Their aim, from the start, was to help, advise and guide business owners through the murky COVID-19 financial waters.

Back in May, To Furlough and Beyond – Use the job furlough scheme effectively, launched to great success. So, bolstered in confidence, Mark and James navigated the government’s regularly changing financial updates. Soon it became clear that there were other areas of business that needed addressing; in particular mental health and good leadership.

They chose topics each week that seemed most prevalent at the time based on what the media were saying, and feedback that was coming out of the Commons. They covered issues such as Handling disappointment – you can’t always get what you want, The office is dead, long live the office! – Work effectively from home, to Trust me, I’m an employee – Improve trust within your team and Ohh do the Covid Hokey Cokey! – Help businesses coming in and out of lockdown.

The real highlight of the series so far, has to be the insights gleaned from their special guest interview episodes which launched in September. Their first guest was Dr Chris Mason; Mindshop founder, with a PhD in Industrial and Organisational Psychology, he is the ultimate coach of the coaches. His tips for how he manages his time, and the importance of how to build capabilities, is a must listen for any business leader.

COVID-19 wasn’t the only thing on the news agenda in 2020. The Black Lives Matter movement throughout the world prompted an important discussion between James and Mark, Sue Liburd MBE, and Andy Nicol from Abstract; an award-winning learning and development company that changes people’s lives. They talk through the importance, for business leaders, of the key elements of inclusive leadership and how to ensure diversity in the workplace.

One of the most popular episodes to date was launched recently in November – a chat with Louise Newby, an experienced educator in the world of mental health and wellbeing. Louise’s first-hand insight and experience made for a fascinating, and ultimately important conversation, particularly framed against the COVID-19 backdrop.

The farewell episode of 2020 is Negotiation Skills: Everything is a negotiation, where inspiration comes from Return of the Mac – signing off with a bang!

The team at MHA Larking Gowen wish all businesses out there a fantastic and well-earned break, and a truly prosperous 2021.

You can find Impromptu Business Chat on Apple Podcasts, or you can catch up with all previous episodes by visiting the MHA Larking Gowen website here.

Tracey Renshaw, Import Export Support

Speaking at the recent Norfolk Chambers’ Brexit webinar showed me just how important the current situation is to businesses who trade in Europe, and that everyone has a different set of issues to wrestle with.

So I thought it would be useful to share Import Export Support’s answers to the detailed questions asked in the Q&A session.

Q.1  Will any customer outside the UK be zero rated for Sales invoices? B.L.

Will we need to add VAT to our invoices when selling to our EU clients ? P. R.

A. Exports to the EU will follow the same VAT rules as current exports to the RoW with no sales VAT applied to the invoice. However Import VAT will be applied on imports into EU member states, which can only be reclaimed if the importer’s EORI number is that of the owner of the imported goods. T.R.

Q.2  The Gov. website shows conflicting information: one article says we only need to make a Safety & Security Declaration when goods enter the UK, and can raise a supplementary declaration later on. Another article says that we’ll need to complete a simplified declaration as well. Which is correct? M.M.

A. The answer is that both are right. There are a number of easements regarding the submission of declarations available, but these easements do not apply for all movements, all products or all destinations. So for RoW imports, requirements for safety declarations will continue as they are today. For imports from the EU, S&S declarations will be phased in for standard goods only, according to paragraph 3.1.5 of the border operating model S&S import declarations will be required for imports from the EU into GB from July 2021. This will be the same model currently used for RoW trade. T.R.

Q.3 What happens to commodity codes after 2021? R.M.

The UK is moving to the UK General Tariff (UKGT) for all imported goods. These tariffs apply to all RoW imports into the UK. T.R.

Q.4 Our contacts in Spain are telling us that our vehicles will be stop at checkpoints in Europe to be given paperwork for onward travel – is this correct? M.M.

A. Firstly, I would advise asking them to explain why they believe this is the case. You will need to plan the journey to find out in which country your shipment will enter the EU, and the route it will take to its end destination. It will need a guarantee and the customer must discharge the movement when it arrives. As Kevin outlined in the webinar, you might want to consider taking a direct route to Spain using air to sea freight options. Alternatively, you could apply for a registered consignee status to make use of community transit when sending goods overland through several EU countries. T.R.

Q.5 Do the government plan to stop using the CHIEF system after 2021? R.M.

CHIEF will be replaced by the Customs Declaration System (CDS) sometime in the future, the latest date being talked about is autumn 2021. CDS is currently being rolled out to some traders but they are hitting issues which prohibit a wider roll-out any time soon. However, in the shorter term there are plans to use CDS to submit import declarations for goods sent from the UK to NI. T.R.

Q.6 Will our freight forwarders submit customs declarations on our behalf as a standard part of the service? S.G.

A. Some but not all freight forwarders can submit declarations themselves, or they may outsource this to a bureau provider. Your FF will have certain easements/agreements in place with HMRC to facilitate bulk shipments, so ask them what services they offer for exports arriving in EU. This service isn’t always included as part of the freight charges and I have seen some very high quotes from agents to act as a direct representative and submit import declarations, as the complexity of filling in a full SAD/C88 declaration for a large consignment of goods requires time, knowledge and software. Remember, even if your agent acts as your direct representative and submits a customs declaration on your behalf, you are the importer/exporter and fully responsible for the accuracy of the declaration. T.R.

A. LV Shipping offer a full customs declaration service direct, i.e not sub-contracted out, and we also offer the use of a VAT deferment account. Our fees are in line with market rates, but we have seen some very high fees being quoted as a result of Brexit. K.W.

Q.7 If we offer Incoterm DAP (Delivered at Place) to customers, I understand that means we will arrange everything up to the named place of delivery, except for customs clearance and duty. However, I want our customer to cover the freight cost.  What’s the terminology to inform them that we’ll arrange and prepay the delivery, but that we’ll invoice them for it?

A. Incoterms are not obligatory and they can be tweaked by including extra detail in the sales contract. So, in this instance, you can quote Incoterm DAP but add in a sentence to explain that the customer will be required to prepay you for the cost of the freight. T.R.

Q.8 We have had problems gaining indirect representation in the EU for import clearances in our UK company name, do you have any advice C.G.

A. You will need to have an EU EORI number and fiscal representation in the EU to submit an EU import /export declaration and a GB EORI number to submit an UK import/export declaration. For NI you will need a NI EORI number which you can get through the Trader Support Service (TSS). Applications are closed for this, as of 14th December they are supplied automatically. T.R.

Q.9 We buy training equipment from Ireland and the company usually drives over here with the goods. Will this be affected? B.L.

A. After Brexit, full customs declarations will be required for all goods imports and exports shipped between Ireland and the UK. T.R.

Q.10 We receive material from EU customers to which we apply hard coatings and return the product. The material remains the property of our customers. How can we avoid duty on the material coming in and going out of UK and only have duty on our hard coating element? P.L.

A. A customs simplification called Inward Processing Relief is used specifically for circumstances like this where you are importing items for repair/rework/processing before they are re-exported. You can use this up to three times a year without authorisation but for regular use you will need to be authorised. T.R.

Q.11 Our company receives free issue consignment stock from our EU customers to rework. When we ship the product back,  do we put the value of the goods or the cost of our service on our customs invoices. So, for example, if a customers part is worth 20 euros, our service cost is £10, which value do we put on the customs declaration? N.R.

A. Customs valuation is very complex and I’d need full details to answer your question, however you cannot simply declare the value as you suggest. I can see several areas of concern in your query: as the goods being imported is consignment stock, you will not be the owner the imported goods, therefore you will need to establish how you will handle import VAT. On a customs declaration an accurate value for customs must always be declared and this must reflect the true cost of the goods being shipped, including freight and insurance if they aren’t included in the landed cost. If there is no sale then there are five alternative valuation methods, but these must be used with caution and agreed with HMRC. T.R.

Q.12 For suppliers stating DDP (Delivery Duty Paid) I understand that the customer will have to pay the duty and VAT but who would be responsible for submitting the declaration? S.G.

A. DDP is where the supplier picks up the duty and VAT bill, not the customer. This isn’t possible to do without the correct EORI for that country. You will need to ensure that the importer of record’s EORI number is used as the consignee on the import declaration (not always the case with DDP) and that the they have the relevant VAT registrations in that country to be able to reclaim import VAT. T.R.

Q.13 We act as UK distributor for a manufacturer in the USA and they have told us that they understand that, as a result of Brexit, they will need to apply and register for a VAT tax. Are they correct? How might Brexit affect a US company exporting for resale in the UK, and ourselves, collect, pay and reclaim VAT on sales to the UK. R.H.

A. If you are talking about imports into the UK from US then there will be no change. Provided the sale is done from you as the UK entity directly to a UK customer then you as the importer of record will be able to reclaim the import VAT provided that you are VAT registered and you have an original C79. You may like to look into using PIVA (Postponed Import VAT Accounting) which comes into force on 1st Jan 2021. T.R.

These questions raise some important points and I’m sure the discussion will be of use to other businesses. I just want to add that there is rarely a simple answer, so if you need more information please contact me or Norfolk Chambers

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