Proof of UK status

[tyce]

All this VAT status chatter and the Carlingford Marina NYE offer has got me thinking.
Other than those in Marinas which I guess will have a dated receipt, how are we meant to actually prove where the boat is on December 31st if like mine our boats are languishing in boat club yards around the country, there must be thousands of boats that you could not prove where it was and when.

Is anyone even bothered and will anyone ever try and ask us to prove status?

Is it worth booking a two night berth in the EU such as Carlingford ;-)

 

[DJE]

Mine's ashore in a UK boatyard. I have an email saying she was hauled out in November and I will get another one when she is launched in March. I don't intend to do anything else.
I have a UK VAT receipt from the builders when she was new so why do I need to prove where she is on Friday? If she had been exported and VAT reclaimed surely HMRC would have a record of that. How else could a liability for UK VAT arise?

 

[jwilson]

HMRC have normally accepted a letter from a YC officer (ie Hon Sec or some variety of Commodore) confirming the boat was on their premises or moorings as evidence of location on the last day of 1992 which was the previous cut-off date for VAT status. Presumably the same will apply for 2020. Not that for most boats anyone in HMRC is ever very likely to check or care.

 

[DJE]

Digital photo with date and location tags?

 

[Stemar]

I do wonder just how badly you'd have to upset HMRC for them to worry about a boat that's a few years old and owned by a UK resident. I also rather doubt that the French equivalent would bother much about a British registered boat living in a French marina. It may please them to piss off les rosbifs, but there's too much money in tourism to discourage tourists, unless an individual tourist annoys them.

 

[Stemar]

Digital photo with date and location tags?

I'm no hacker, but I doubt it would take too long to put any date or location I wanted on a photo.

 

[Buck Turgidson]

As part of my documentation I have a notarised letter from the boatyard from the last time this was an issue (1992/3). I will get the same from my marina for this time.

 

[DJE]

I'm no hacker, but I doubt it would take too long to put any date or location I wanted on a photo.

Likewise a letter from a marina or boatyard. So how do HMRC propose to check what is genuine?

 

[JumbleDuck]

I have a UK VAT receipt from the builders when she was new so why do I need to prove where she is on Friday? If she had been exported and VAT reclaimed surely HMRC would have a record of that. How else could a liability for UK VAT arise?

You could have based her in the Channel Islands or Norway for a couple of years.

 

[LadyInBed]

There are lots of things to worry about in this life and proofing where the boat is on the 31st isn't one of them!

 

[AntarcticPilot]

I'm no hacker, but I doubt it would take too long to put any date or location I wanted on a photo.

Indeed. See 6 Free Tools To Change Photo's Exif Data, Remove Metadata And Hide Dates, for example.

 

[DJE]

You could have based her in the Channel Islands or Norway for a couple of years.

But if I hadn't exported her and re-claimed the VAT then wouldn't she remain UK VAT paid? And how would her location on Thursday night affect this?

 

[AntarcticPilot]

But if I hadn't exported her and re-claimed the VAT then wouldn't she remain UK VAT paid? And how would her location on Thursday night affect this?

Simply keeping the boat outside the UK for longer than (I think) three years means that the boat has been "exported" and is no longer eligible for Returned Goods Relief (which is what you're talking about). However, I am no expert on this, and VAT regulations are a minefield. In the context of Brexit, the boat's location on 31 December appears to be of crucial importance.

 

[JumbleDuck]

But if I hadn't exported her and re-claimed the VAT then wouldn't she remain UK VAT paid?

I believe that after a while out of the EU (for another three days) or the UK, VAT becomes due on import again. Also I don't think you can reclaim VAT on something you already own. It has to be something supplied to you while you are outside the EU/UK.

 

[Graham376]

The Policia Maritima will be photographing my boat on it's mooring at 10.30am on 31/12 to prove it's in the EU. No other way as not in marina or yard.

 

[Greemble]

Depending on sailing plans over the next few years, it may be useful to pay for moorings in a small marina for two/three nights & get a receipt. No doubt their will be a few marinas that would be happy to do so, especially after the general lack of visitors this year
Do the same for a UK marina.

Keep both receipts handy for whoever on which ever side of the Channel/North Sea might want to look at one.

 

[Graham376]

Depending on sailing plans over the next few years, it may be useful to pay for moorings in a small marina for two/three nights & get a receipt. No doubt their will be a few marinas that would be happy to do so, especially after the general lack of visitors this year
Do the same for a UK marina.

Keep both receipts handy for whoever on which ever side of the Channel/North Sea might want to look at one.

May work for UK but not so sure about some other countries as copies of boat documents and passports are sent to authorities. New Schengen database will tell them whether you and/or boat were present or not.

 

[tyce]

May work for UK but not so sure about some other countries as copies of boat documents and passports are sent to authorities. New Schengen database will tell them whether you and/or boat were present or not.

Dont see how they could tell if it was present or not, if you have a receipt from a Marina in the EU then how can they disprove and are they realistically going to go to all of the hassle of disproving.

 

[Graham376]

Dont see how they could tell if it was present or not, if you have a receipt from a Marina in the EU then how can they disprove and are they realistically going to go to all of the hassle of disproving.

As far as the boat is concerned very easy, quite normal to see staff walking around the marina morning and evening, noting boat names. Unless you've handed documents in, there's no trace of you or the boat being there. Most European countries aren't as laid back as the UK and if the authorities see a nice little earner, they will collect.

 

[Greemble]

May work for UK but not so sure about some other countries as copies of boat documents and passports are sent to authorities. New Schengen database will tell them whether you and/or boat were present or not.

Fair enough - if they have started doing so now.
It is also why I suggested using a small marina as they are far less likely to have the staff and/or officials wandering around taking notes of documents.
Generally, if staff are making a note of boat names, it's usually to make sure they know who has arrived during the night to charge for moorings rather than to add to a Europe-wide database.

If your boat is currently in the EU, a receipt from a UK marina may be handy as a back up, depending on future residency plans.