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Boat owners, leisure and professional, are advised by HMRC to carry evidence of VAT-status onboard their vessels ‘at all times’ in case of checks by customs officials, since the end of the Brexit transition on 31 December 2020. This applies to both commercial and leisure craft.

HMRC is advising owners to put together evidence of VAT-status, such as documentation of VAT paid, and evidence of where their yacht was at the end of the transition period. This is the case for all third countries.

They will also need to keep careful records about where their yacht has been subsequently, such as mooring receipts, so there is a record trail of evidence for VAT-status in case they are asked by officials. All documentation should be brought to and from the boat, rather than left aboard, due to the ‘damp nature’ of vessels.


Photo by Kenny Maule

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