Evidence of VAT Paid status in UK.

[lustyd]

Irrelevant for a UK based boat as there is no dispute about status, but useful for a UK owned boat in the EU on the date, or an EU owned boat in the UK, partly because such boats may have acquired dual status and partly because the boat retains free circulation - not so important in the UK but very important for UK owned boats in the EU.

Not true. You’d have no idea of it was UK based the whole time, hence asking for evidence. You may also not know the residency of the seller which could be relevant if it hadn’t been based in the UK.

Suggesting otherwise could land someone with a large bill or an unsellable boat.

 

[Graham376]

Not true. You’d have no idea of it was UK based the whole time, hence asking for evidence. You may also not know the residency of the seller which could be relevant if it hadn’t been based in the UK.

Suggesting otherwise could land someone with a large bill or an unsellable boat.

Likewise, proof of it being in the UK on 31/12/20 is no proof of what happened to it after that date.

I would be quite happy to buy a UK based boat, owned by a UK resident, without having sight of an original VAT invoice or proof of where it was on 31/12/20. What would matter to me would be proof of seller's ownership and that it's clear of debts.

 

[lustyd]

It depends what the intended use is. Most boats never leave the island. We travel further so expect more scrutiny and prepare accordingly. That will be unnecessary for most and I’d be less cautious if just bimbling around the Solent. My old boat had no docs at all, but at 20 feet and 50 years old I didn’t expect issues.

 

[Tranona]

Not true. You’d have no idea of it was UK based the whole time, hence asking for evidence. You may also not know the residency of the seller which could be relevant if it hadn’t been based in the UK.

Suggesting otherwise could land someone with a large bill or an unsellable boat

You seem to see problems that do not exist. There is no requirement to "prove" the boat was here on the date. You would only ask questions if there was evidence that the boat might have been in the UK. you as a buyer would not face a bill for anything. If any VAT offence had been committed it would be the responsibility of of the seller or the person who committed the offence. Not sure why you raise the residency of the seller. That has no impact on the VAT status of the boat - there is nothing to stop non residents owning UK or EU status boats.

You do seem rather confused about VAT rules

 

[lustyd]

You seem to see problems that do not exist. There is no requirement to "prove" the boat was here on the date. You would only ask questions if there was evidence that the boat might have been in the UK. you as a buyer would not face a bill for anything. If any VAT offence had been committed it would be the responsibility of of the seller or the person who committed the offence. Not sure why you raise the residency of the seller. That has no impact on the VAT status of the boat - there is nothing to stop non residents owning UK or EU status boats.

You do seem rather confused about VAT rules

When you import the boat there are questions. We import ours regularly.

You seem confused about using boats and the whole tax system. It’s not just a one and done transaction it’s an ongoing requirement for people who use their boats.

If I go and buy a boat in France I can’t just sail it home, and having evidence that my boat wasn’t bought elsewhere is useful when importing every time I come home. They don’t enforce it often but they xan enforce it.

You seem to think VAT is a single transaction and that’s the end of the matter. You’re wrong.

 

[dunedin]

When you import the boat there are questions. We import ours regularly.

You seem confused about using boats and the whole tax system. It’s not just a one and done transaction it’s an ongoing requirement for people who use their boats.

If I go and buy a boat in France I can’t just sail it home, and having evidence that my boat wasn’t bought elsewhere is useful when importing every time I come home. They don’t enforce it often but they xan enforce it.

You seem to think VAT is a single transaction and that’s the end of the matter. You’re wrong.

Sorry Lustybut methinks it is you that is confused in this case, and the focus on Brexit date location.
If there is evidence that the owner bought the boat in the UK and the same owner is selling The boat in the UK the whereabouts on Brexit date is irrelevant. Because even if was abroad then, unlikely for most boats, the boat would have retained UK VAT status when returned to UK - and even the 3 rule was waived.
If we wanted to be really pedantic, the only way the boat might have technically lost UK VAT status under the same owner if it did a round the world trip which took longer than 3 years, and returned without agreeing an exemption from the 3 year RGR rule, which applied until recently.

 

[Lucky Duck]

Just re-read my copy of the letter in question which says it may be useful in establishing the VAT status of the vessel in question.

At the time there was some talk on these forums of people getting the ferry to Cherbourg and paying for a (non-existent) night in the marina there

 

[Irish Rover]

I assume by now the OP is sorry he asked the question .

 

[Tranona]

When you import the boat there are questions. We import ours regularly.

You seem confused about using boats and the whole tax system. It’s not just a one and done transaction it’s an ongoing requirement for people who use their boats.

If I go and buy a boat in France I can’t just sail it home, and having evidence that my boat wasn’t bought elsewhere is useful when importing every time I come home. They don’t enforce it often but they xan enforce it.

You seem to think VAT is a single transaction and that’s the end of the matter. You’re wrong.

What absolute nonsense. You clearly don't read what I write which is the very opposite of what you seem to think. No confusion on my part unlike you where you regularly demonstrate confusion. As you see from this thread every post you make results in a request (not just from me) to explain what you mean or why you think what you say is relevant - see posts 12,18, 20, 24 and 26. every time you attempt an explanation you demonstrate more confusion or misunderstanding. Seems to be a pattern there.

What you describe about importing your boat "regularly" - that is filling in your form is exactly what I described in post#14 - and if you read the whole post I clearly say that VAT status is not fixed.

Can you explain what you mean by your statement "They don't enforce it often.." What it is they can enforce? Why are you introducing buying a boat in France when that has nothing to do with the question in this thread? That is a different subject and regularly done to death here.

 

[Tranona]

Sorry Lustybut methinks it is you that is confused in this case, and the focus on Brexit date location.
If there is evidence that the owner bought the boat in the UK and the same owner is selling The boat in the UK the whereabouts on Brexit date is irrelevant. Because even if was abroad then, unlikely for most boats, the boat would have retained UK VAT status when returned to UK - and even the 3 rule was waived.
If we wanted to be really pedantic, the only way the boat might have technically lost UK VAT status under the same owner if it did a round the world trip which took longer than 3 years, and returned without agreeing an exemption from the 3 year RGR rule, which applied until recently.

Indeed. Graham's boat would be a good example. It has both UK and EU VAT status because it was in Portugal on 31/12/20. This means he could sell it there with EU status, but lose UK status or sail it back to UK claiming RGR and sell it with UK status and lose EU status. In the first case evidence of where it was on the date is important, in the second irrelevant.

 

[dunedin]

I assume by now the OP is sorry he asked the question .

Actually I think it was answered, once he clarified the question - “Has VAT been paid?". For the vast majority of UK boats which, have only been bought and sold in the UK,
(a) it is largely irrelevant in practice;
(b) in terms of “proof” the original sales invoice from the builder or agent is likely the only document that meets this need, if still available; and
(c) for older boats preceeding VAT not applicable anyway (dates in Tranona’s note)

 

[Irish Rover]

Actually I think it was, once he clarified the question - “Has VAT been paid?". For the vast majority of UK boats which, have only been bought and sold in the UK,
(a) it is largely irrelevant in practice;
(b) in terms of “proof” the original sales invoice from the builder or agent is likely the only document that meets this need, if still available; and
(c) for older boats preceeding VAT not applicable anyway (dates in Tranona’s note)

What was?

 

[lustyd]

Can you explain what you mean by your statement "They don't enforce it often.." What it is they can enforce?

Simple, when bringing a boat back most of the time customs say you’re good to go. Occasionally they want a more in depth conversation. When they do “trust me bro, tax is paid” isn’t what they’re looking for in terms of evidence, and the better your evidence is the less headache you’ll have and less time wasted.
You do what you like, I have full and proper evidence.