New process for some exports starting in Northern Ireland
Starting next month, businesses that import goods via Northern Ireland will need to change their processes. What do you need to know?
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Deadline to pay Class 1B NI
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HMRC speeds up National Insurance refunds
HMRC has confirmed that it is using a new automated process to speed up National Insurance refunds. Where its records suggest that someone may have overpaid, HMRC will write to them asking them to check their employment and contribution details before any refund is processed. Could you be due money back?
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Should you voluntarily payroll benefits in kind?
The window to sign up to voluntarily payroll non-mandatory benefits in kind for 2027/28 will open in November. Is it worth volunteering to pay HMRC earlier than required or should you wait until it becomes mandatory in 2028/29?
Currently, businesses that indirectly export goods from Northern Ireland (NI) use a process in the customs declaration service (CDS). From 15 December 2025, this will no longer be possible. For this purpose, the term “indirect export” refers to a movement of goods that:
- starts in NI; and
- departs the EU from a port of exit in an EU member state.
A movement of goods that starts in NI and departs the EU from NI is not an indirect export.
There are a number of alternative ways of moving the goods. Which will be appropriate will depend on the circumstances. The Chartered Institute of Taxation has published guidance discussing these, with useful links to various procedures.
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