Anyone who understands HMRC???

Hi all, thought i'd chance it that there may be someone here who can help me with a dilema.
Heres how it is.
I have a Swedish registered company through which i plan to buy a trailer in the uk to bring back to Sweden. So being that I have a vat registered company, I should be able to buy without paying uk vat. BUT HMRC requires that the seller provides proof of export. Proof of export, as far as I can gather hinges mainly on consignment notes and various other commercial transport papers. However, I am planning to drive the trailer home myself, so no such paper will be available.
HMRC are quite vague about what documents are necessary.
Is there anyone who has any experience with this?
My first thought is that I could provide a copy of the V5 (trailers are registered like cars here) which ought to be proof enough that the trailer has been exported, but who knows if they'll accept that?
I've sent a question via HMRC website, but they say (quite incredibly) that it will take up to 15 days and possibly longe to get an answer!
So who knows what??
Cheers!
Charley

[andrewsmith]

I'm guessing this is an articulated trailer of some description?
Could be worth PM'ing Dicky Ticker.

I'm sure trailers are required to make an annual appearance at a VOSA yard for an MOT, so there will be a paper trail somewhere (and possibly a V5 or similar)

Thanks andrewsmith. No, its just an ordinary car trailer, so unregistered in the uk.
Charley

[maviczap]

The old system was to get a Customs stamp on the transit document at the port of export, but as HMRC no longer have a presence at the Border, then I don't know what the arrangements are with the UK Border Agency/Force.

I'd like to say phone the HMRC helpline, but that has an awful reputation of long waiting times and not helpful advice, as its a call centre and devoid of experts.

How crazy is it to have a Customs service, with no presence on the Border, the only one in the world.

I'll see what I can find out

When are you planning to export this trailer?

Are you buying it from a private individual or a company?

Which port do you think you might be exporting it from?

That sounds like good old HMRC...

Oh that reminds me of a movie quote:

English Mother ****er do you speak it!

Good luch on your export

Take a picture of it before, during and after ferry journey. Offer them the chance to come and see it physically in Sweden. Can't get better proof than that.

Sent from my Nexus 10 using Tapatalk HD

[maviczap]

Originally Posted by nikon70

That sounds like good old HMRC...

Oh that reminds me of a movie quote:

English Mother ****er do you speak it!

Good luck on your export

Don't blame HMRC, blame the Government, each one has changed & reduced HMRC.

It was at its best when it was HM Customs & Excise, but good old Gordon Brown thought it would be a good idea to merge Customs & Inland Revenue, to form HMRC, reduce staffing & close local offices. Its been a disaster ever since.

Proof of ownership documents, along with proof of sale (proper Sale Invoice with valid VAT number from the seller).

This is the HMRC guidance for UK businesses making VAT purchases in other EU member states - http://www.hmrc.gov.uk/vat/managing/...as-traders.htm

Therefore, it seems the refund scheme may also apply to you in Sweden. I imagine you pay the VAT here and reclaim it through the scheme using your Swedish VAT registration. Otherwise it seems the acquisition rules may apply:

"You can't use the Refund Scheme to reclaim VAT on:
goods you bring in from another EU country (these are called 'acquisitions') ...

... When you bring in goods from another country in the EU to use in your business, these are dispatches from the other EU country. You can't use the Refund Scheme for them but they'll be zero-rated, as long as:

- your EU VAT number is shown on the supplier's invoice (for UK VAT-registered businesses, this is your UK VAT number)
- the supplier has evidence to show that the goods have been sent."

Obviously, these are the rules for UK traders but I assume there is some generalisation of VAT rules across the EU. I would check with your local Tax office for advice on the scheme mentioned.

In short, pay the VAT and claim it back or have documents to show that the seller is VAT registered and has supplied the goods in question.

[maviczap]

Aye that's it in a nutshell, pay it here then claim it back.

I'd try and keep evidence of it being exported, but getting any customs stamps at the border will be nigh on impossible, both here and in Sweden

Originally Posted by Runako

Proof of ownership documents, along with proof of sale (proper Sale Invoice with valid VAT number from the seller).

This is the HMRC guidance for UK businesses making VAT purchases in other EU member states - http://www.hmrc.gov.uk/vat/managing/...as-traders.htm

Therefore, it seems the refund scheme may also apply to you in Sweden. I imagine you pay the VAT here and reclaim it through the scheme using your Swedish VAT registration. Otherwise it seems the acquisition rules may apply:

"You can't use the Refund Scheme to reclaim VAT on:
goods you bring in from another EU country (these are called 'acquisitions') ...

... When you bring in goods from another country in the EU to use in your business, these are dispatches from the other EU country. You can't use the Refund Scheme for them but they'll be zero-rated, as long as:

- your EU VAT number is shown on the supplier's invoice (for UK VAT-registered businesses, this is your UK VAT number)
- the supplier has evidence to show that the goods have been sent."

Obviously, these are the rules for UK traders but I assume there is some generalisation of VAT rules across the EU. I would check with your local Tax office for advice on the scheme mentioned.

In short, pay the VAT and claim it back or have documents to show that the seller is VAT registered and has supplied the goods in question.

The refund scheme doesn't apply, it's the zero rating, which works fine if I order something from the UK to be sent to me here. It's the evidence that the goods have been sent that's the problem because I will be taking it home myself. HMRC is quite vague about what is acceptable and the burden of proof is on the seller. Obviously he's not going to take any chances.
The problem is that the proof would normally be the shipping papers.
Ho hum, only 14 days till I get an answer from HMRC........