The SME Brexit Support Fund is now open. It offers up to £2,000 to help with training or professional advice to meet customs, excise, import VAT or safety and security declaration requirements following Brexit.

The fund is targeted at businesses of up to 500 employees with no more than £100 million in annual turnover to help with training or professional advice on customs issues that have arisen due to Brexit.

How can the grant be used?

It can be used to help you get professional advice so your business can meet its customs, excise, import VAT or safety and security declaration requirements.

You can use the grant for training on:

Eligibility

In order for a business to be eligible for the grants, it must:

In addition, the business must also either:

Applications are being administered by PricewaterhouseCoopers (PwC) for HMRC.

Applications will close on 30 June 2021 or earlier if all funding (£20 million) is allocated before this date.

Useful guides on this topic

Brexit: working abroad/working in the UK
Brexit: what are the rules for working abroad, what are the Brexit changes to tax and national insurance?

Brexit: exporting goods from GB
What do the new rules mean? How do you now avoid double tariffs? What applications need to be made in order to continue trading smoothly? Do you need to set up shop in the EU? 

No VAT on transit goods Spain-bound
In Jota Jota Alimentos Global SL (‘Jota’) v HMRC [2021] TC06584, the First Tier Tribunal (FTT) concluded that goods imported for subsequent despatch to Spain were not supplied in the UK.

External link

Applications for SME Brexit Support Fund

HMRC: Find out whether you're established in the UK for customs purposes


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