UK HMRC has published updated guidance on Value Added Tax EU Exit Transitional Provisions. The guidance covers the VAT treatment of transactions or movements of goods that span the end of the transition period. The areas covered and general summaries are as follows:
Goods
Goods arriving into Great Britain on or after the end of the transition period from an EU member state will be subject to UK customs procedures and import duties (including import VAT) in the same way as goods imported …