22 October 2020 
Andrea Marshall, Tax Specialist
A letter from HMRC....
HMRC have issued a further letter to businesses in Great Britain.
The covering summary states the following:
They explain what businesses need to do to prepare for new processes for moving goods between Great Britain and the EU from 1 January 2021, including:
These actions will not change regardless of the outcome of the government’s negotiations with the EU.
The EORI point is important. If your university or any of its subsidiaries does not have an EORI number, or its EORI number does not start with a GB, apply for it asap. Even if your subsidiaries are in a VAT group with the univeristy they should still have their own EORI number.
