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The charge to tax

Brexit and goods removed between EU member states

This paragraph examines the rules for deemed supplies of goods removed between EU member states before IP completion day. These rules broadly ceased to apply across the UK after that date. However, similar arrangements continue to apply to goods removed from and to Northern Ireland, and from and to EU member states after IP completion day owing to NI's special status under the Northern Ireland Protocol¹. However, these post-Brexit rules are not covered in this paragraph. (For Northern Ireland and the movement of goods, see V3.602.)

The following sections cover the rules, as they applied to the UK before IP completion day.

Pre-Brexit rules

A person made a supply of goods if the goods, forming part of the assets of any business, were removed²:

1. Ìý

   •ÌýÌýÌýÌý from any member state by, or under the directions of, the person carrying on the business, and

2. Ìý

   •ÌýÌýÌýÌý in the course