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HMRC have issued the following guidance for postal imports worth £135 or less in the case that the UK leaves the EC with a no-deal on the 31st October 2019.

If you import goods for use in your business and the seller sends them as a parcel in the post you will not be able to account for import VAT on your VAT return if the goods are worth £135 or less. You should pay the import VAT up front and the overseas seller of the goods must account for the import VAT. You should then use the invoice to reclaim the import VAT on your next VAT return.1

In practice this means you will receive an invoice from your supplier showing the VAT you have/will pay on the goods and this should be processed in UFS via Accounts Payable in the normal way. These invoices and their associated purchase orders should be processed with the tax code SR20%. Due to the University’s special VAT status, the Import VAT on the invoice will be only be recoverable to the extent that the purchase relates to an onward taxable supply (calculated automatically by UFS based upon the charge account/grant it is charged to). This is effectively the same as for all UK purchases now.



1 Accounting for import VAT if the UK leaves the EU without a deal accessed 26/09/19


Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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