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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Forming a partnership to split your income
You’ve been doing some freelance work and what started out as a modest side hustle is now taking off. You’ll need to pay tax on the profits but is it possible to reduce it by splitting the income with your spouse?
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Special payroll deadline for Christmas
If you pay staff early in December because of Christmas it’s important that you enter the information on your payroll submission correctly. What do you need to know to get this right?
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Paying VAT when cash is tight
Your business has suffered a major cash-flow problem caused by an unexpected bad debt. Your VAT return is due for payment and you do not have enough funds to pay on time. What can you do?
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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