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Chartered Accountants & Registered Auditors
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www.muldoon-accountants.co.uk BReXIT: LATesT INFORMATION ReGARDING CHANGes TO TRADe
Following speculation that a new vAT registration for sales of goods in Northern Ireland would be required, however HMRC have now confirmed that this will not be required and that business should continue as they do now ie, reporting vAT in the same format and under the same registration. HMRC have also confirmed that uk vAT should continue to be charged at the applicable rate on sales between Northern Ireland and Great Britain.
Highlights of principal changes 1. Moving goods from Great Britain to Northern Ireland a. Import, safety and security declarations will apply to goods sent from GB to NI. b. Tariffs may need to be paid on goods deemed ‘at risk’ of moving to Ireland and the eu (this is subject to ongoing negotiations). c. Food, agricultural products, and all goods classified as sanitary and
phytosanitary (sPs) will be subject to health certification and specified processes.
2. Moving goods from Northern Ireland to Great Britain a. Moving goods should take place as it does now, with no additional process, paperwork, or restrictions. b. export declarations will be required in extremely limited circumstances for goods subject to international obligations or for goods moving under duty suspension.
3. Moving goods between Northern Ireland and Ireland a. Trade in goods will continue unaffected, with no change at the border, no new paperwork, tariffs, or no regulatory checks.
Action points 1. Apply for an EORI number If businesses move goods to or from NI, from 1 January 2021 they will need an eORI number that starts with ‘XI’. To get an eORI number that starts with XI, businesses must
NPA IN FOCUS
NPA centenary 2021 This year officially marks the centenary of the National Pharmacy Association. For 100 years, the NPA has brought community pharmacists together and sought to provide the very best support for our members across the uk.
Today, more than ever in our long history, the NPA is proud to represent and support community pharmacies and community pharmacy people.
We see this as a moment to look to the future, not just to the proud past of community pharmacy - so watch out for a string of NPA service developments this year. We look forward to serving our wonderful members in Northern Ireland for many years to come.
The NPA’s annual Ask your Pharmacist Week was, once again, a great success. The campaign, which raises awareness of the value of community pharmacy and pharmacy services, took place from 2 to 9 November.
This year’s theme was community pharmacy’s position within the local healthcare team, working alongside GPs and others to provide patient-centred care. As usual, the initiative aimed to both raise awareness of pharmacy services and to prompt conversations with key stakeholders at a local level about community pharmacy’s role and benefits.
The NPA welcomed the announcement that HsCB, in agreement with CPNI, has launched the Community
already have an eORI number that started with GB. If businesses do not have one, apply for an eORI number that starts with GB as soon as possible. To apply for an eORI number please visit
https://www.gov.uk/eori.
2. Sign up to the Trader Support Service (‘TSS’)
Tss is free to use and provides training and support to businesses for customs processes.
The Trader support service will: a. help if you move goods between Great Britain and Northern Ireland, or bring goods into Northern Ireland from outside the uk; b. is free to use and will guide you through any changes to the way goods move between Great Britain and Northern Ireland; and c. can complete declarations on your behalf.
To sign up for Tss, please visit
www.gov.uk/guidance/trader- support-service.
3. Take advice and avail of financial assistance
Intertrade Ireland are offering Brexit Planning vouchers to use towards professional advice. Please visit:
https://intertradeireland.com/brexit Invest NI are offering a Brexit Preparation Grant to use towards professional advice. Please visit:
https://www.investni.com/prepare- for-eu-exit/brexit-preparation-grant
If there is anything in this article that affects you or somebody you know, please speak to Steven McVitty for independent professional advice.
Anne McAllister Northern Ireland Representation Manager
Pharmacy seasonal Influenza vaccination service for frontline health and social care workers. This service is available from community pharmacies providing a private flu vaccination service in 2020/21 and which meet the necessary training and contract requirements. It is anticipated the service will run until 31 March 2021.
The flu vaccine is
recommended for all frontline health and social care workers in Northern Ireland, including trust and non-trust employed staff. COvID-19 has reminded us all about the importance of safeguarding the wellbeing of frontline staff.
To date, vaccine uptake monitoring has only been published for frontline workers who are employed by health
PHARMACy IN FOCus - 41
and social care trust organisations. The 2019/20 end of season uptake for HCWs was 41.2 per cent - below the target of 50 per cent. The vaccine uptake in sCWs was just 22.8 per cent. In light of the COvID-19 pandemic, the target for 2020/21 for all health and social care staff in Northern Ireland is 75 per cent.
All support available for delivery of this service, and private flu services, will be available to our members from the NPA’s Pharmacy services and Learning and Development teams.
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