[GNC-dev] Fwd: VAT MTD API changes required in the event of a 'No Deal’ Brexit scenario

[Christopher Lam]

Possible upcoming VAT changes soon...
Please note UK-VAT-report.scm functionality will be merged into
income-gst-statement.scm for 4.x onwards.
Please let me know if the formulas are still correct.

---------- Forwarded message ---------
From: <SDSTeam at hmrc.gov.uk>
Date: Thu, 10 Oct 2019 at 12:16
Subject: VAT MTD API changes required in the event of a 'No Deal’ Brexit
scenario
To: <SDSTeam at hmrc.gov.uk>


Dear Developer



As you are aware, if the UK leaves the EU without a deal on 31 October,
there will be some changes to the way businesses account for import VAT.
Please see the links to gov.uk guidance below.



https://www.gov.uk/guidance/accounting-for-import-vat

https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat-in-a-no-deal-brexit

https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012



*Changes to MTD APIs *



Should there be a ‘No Deal’ Brexit, the Making Tax Digital for VAT APIs
will also change.



We would normally change the labels for boxes 2 and 9 from ‘Acquisitions’
to ‘Imports’, however, this would break the APIs and impact all live
software packages. In order to avoid this we are *not *going to be making
any code changes until later.  We will be updating the API documentation
descriptions to ensure they are correct, but not the code.



You will have to ensure the ‘customer view’ of the VAT 100 return in your
software reflects the documentation changes described in the GOV.UK guidance
<https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat-in-a-no-deal-brexit>
and also those set out below:



*Box number*

*What to include*

Box 2

VAT due in this period on imports accounted for through postponed accounting

Box 4

VAT reclaimed in this period on purchases and other inputs (including
imports)

Box 8

Total value of all exports of goods, excluding any VAT

Box 9

Total value of all imports of goods, excluding any VAT



We will change the labels in the future, but this will be subject to the
agreed 6 months’ notice as per the terms of collaboration.



Pease note this is *only* if the UK leaves the EU without a deal, if we do
negotiate a deal any changes will be communicated once we have understood
the impact on Import VAT. Where possible we will avoid breaking changes.



We recommend that you keep an eye on the links above to keep up to date
with Brexit and the impacts on VAT.



Kind regards,



*Tina Thompson*

HMRC CDIO APS Enterprise Integration Services

Software Developers Collaboration

Software Developer Support Team

*Email:* sdsteam at hmrc.gov.uk



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