The UK Trader Scheme eligibility criteria has been updated to introduce a temporary easement to support businesses in the initial part of 2021. Please see link:
The new content is as follows:
If you supply goods to a business in Northern Ireland but do not have a fixed address in Northern Ireland
For a short period of time, to enable you to restructure or amend your contractual terms, you can be provisionally authorised to declare goods not ‘at risk’ without having your own fixed address in Northern Ireland if all of the following applies:
* you do not have a fixed address in Northern Ireland
* you supply goods to a business in Northern Ireland which has a fixed place of business from where those goods are provided for, or sold to end consumers, and that business is either:
* provisionally authorised under the UK Trader Scheme
* could be provisionally authorised, were they the importer of those goods
To be provisionally authorised to declare goods not ‘at risk’, you must
* meet all of the other UK Trader Scheme criteria
* be able to declare not ‘at risk’ for end-use or sale to end consumers in the UK
In your application you will need to:
* list the addresses of the businesses in Northern Ireland that you supply and who are authorised or meet the criteria to be authorised – you will be able to list these as part of the application form
* tell HMRC that you are supplying goods to a business in Northern Ireland who is authorised or meets the criteria to be authorised, but you do not currently have a fixed premises in Northern Ireland – you should state this in your covering email when submitting your application for provisional authorisation
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