T2L document

[Chris_Robb]

For visiting boats, I think you're correct but, for those of us EU based, it's (wrongly) being used as as proof of VAT status and that the boat is free to roam the EU. After B day, we will still need to prove VAT has been paid PLUS proof that we're in the EU at point of exit so, could be a good idea to have one.

vic. agree with graham. its another piece if paper to wave in front of a customs officer who does not understand that in the UK the invoice is the proof. yachts are goods and on brexit day will require an additional bit of proof - that you were in the EU on brexit day. I suspect that the DEKPA will be more than adequate - so always keep hold of the old one. in addition, get an invoice from a marina or something that you were in that country.

to someone who has no proof of VAT payment, the T2L is but a chance to bamboozle the local customs official.

 

[andypag]

My understanding is: You can pay VAT when you buy a boat and get a VAT paid receipt from the seller.
But you can then claim that VAT back under certain circumstances if you (the new owner) are a VAT registered company, and in this case you will have a VAT paid receipt but the boat is actually Ex-VAT. If I understand correctly, this is the situation in which a T2L would not be issued by HMRC, and why it's firmer evidence of a boat's VAT status than just a VAT paid invoice.

 

[nortada]

My understanding is: You can pay VAT when you buy a boat and get a VAT paid receipt from the seller.
But you can then claim that VAT back under certain circumstances if you (the new owner) are a VAT registered company, and in this case you will have a VAT paid receipt but the boat is actually Ex-VAT. If I understand correctly, this is the situation in which a T2L would not be issued by HMRC, and why it's firmer evidence of a boat's VAT status than just a VAT paid invoice.

T2L is a transit tracking document. It is not proof of VAT paid.

HMRC will provide a T2L on request but it would have no relevance in the case you mention so yes your understanding is correct.

 

[Chris_Robb]

T2L is a transit tracking document. It is not proof of VAT paid.

HMRC will provide a T2L on request but it would have no relevance in the case you mention so yes your understanding is correct.

HMRC for a long time said that the T2L is not the right document to prove VAT payment. They have however issued them as initially they were needed by Croatia and I think Portugal authorites. I applied for one last year - supplied the right copy documents and back came the document. To what purpose will I put it? I haver no idea.

And yes the Invoice from the builder is used as evidence in the UK, but as you say, it can be claimed back. The subsequent use of that invoice is therefore fradulent and investigations into ownership might show ownership in an "at risk " category. So when buying a boat from a company - assume that the VAT was reclaimed, and get further proof.

 

[Graham376]

So when buying a boat from a company - assume that the VAT was reclaimed, and get further proof.

If you buy from a VAT registered company, you are the one who pays VAT on the purchase.

 

[Cloud 5]

T2L
Rather than a hand written T2L , is there a facility where you can complete on a a blank , post to HMRC to get it stamped etc.
Looks more official
Thanks

 

[Graham376]

T2L
Rather than a hand written T2L , is there a facility where you can complete on a a blank , post to HMRC to get it stamped etc.
Looks more official Thanks

May look more unofficial as those who want to see it are used to seeing handwritten forms stamped by HMRC.

Don't know what they will ask for after we Brexit because UK goods won't then be in free movement within the customs union. More important I think will be for those who have boats in the EU at that time to be able to prove it, maybe by means of a marina receipt.

 

[nortada]

Hand written copies seem to be OK but if you want a printed version you could open the original document and edit it before sending it to HMRC Salford.

 

[Chris_Robb]

T2L
Rather than a hand written T2L , is there a facility where you can complete on a a blank , post to HMRC to get it stamped etc.
Looks more official
Thanks

Frankly, unless you are in Croatia or perhaps Portugal I cannot see the point of the T2L as the document has little force in law over an original invoice showing VAT paid, and if you don't have an invoice then HMRC would not issue it.

Before we new the shape of how UK VAT would work many of us including me got a T2L, but I think we wasted HMRC time!

Just be in the EU 27 on 31 Dec 2020 and get contemporaneous proof of being there.

 

[nortada]

Frankly, unless you are in Croatia or perhaps Portugal I cannot see the point of the T2L as the document has little force in law over an original invoice showing VAT paid, and if you don't have an invoice then HMRC would not issue it.

Before we new the shape of how UK VAT would work many of us including me got a T2L, but I think we wasted HMRC time!

Just be in the EU 27 on 31 Dec 2020 and get contemporaneous proof of being there.

Should you be unfortunate to need it, the T2L is just a get out of jail card for use in Portugal or Croatia (or any other countries who decide to join the fun).

Wasting HMRC Salford’s timeThat is what they are there for so rather than wasting their time you help justify their existence - part of the grand job retention scheme?

 

[Chris_Robb]

Should you be unfortunate to need it, the T2L is just a get out of jail card for use in Portugal or Croatia (or any other countries who decide to join the fun).

Wasting HMRC Salford’s timeThat is what they are there for so rather than wasting their time you help justify their existence - part of the grand job retention scheme?

Job retention scheme,, good one

 

[V1701]

It seems there are varying experiences of trying to get a T2L - I originally (pre-lockdown) got one, along with a useful little guide of what to put where on the form, from the RYA. Having subsequently misplaced it (duh) I tried again via the RYA & couldn't get anywhere - put through to 3 different answer machines & finally given someone's email address to which, a week later, I still haven't received a reply. So I went the HMRC route and via their online chat am apparently now being sent a C88 and a T2L form. I thought these forms were one & the same so let's see what turns up in the post. On the HMRC website it said not to use the version of the form that you can download???

 

[Chris_Robb]

It seems there are varying experiences of trying to get a T2L - I originally (pre-lockdown) got one, along with a useful little guide of what to put where on the form, from the RYA. Having subsequently misplaced it (duh) I tried again via the RYA & couldn't get anywhere - put through to 3 different answer machines & finally given someone's email address to which, a week later, I still haven't received a reply. So I went the HMRC route and via their online chat am apparently now being sent a C88 and a T2L form. I thought these forms were one & the same so let's see what turns up in the post. On the HMRC website it said not to use the version of the form that you can download???

Why bother. I notice you are on the south coast from your profile. Unless you are in say cherbourg on the 31st dec 2020, there is little purpose for you to get one. HMRC doesnot recognse it as proof of VAT - only the Invoice. Only Croatia and Portugal misguidedly think its a useful documnet for VAT proof. I wouldnt bother!

 

[nortada]

T2L is a completed C88 so yes they are the same form.

C88/T2L Aide Memoir (British Flagged Vessels)

The application form C88 in this link has regularly been down loaded, printed off, completed in manuscript and returned to HMRC Salford for certification and returned as a T2L. Whole process seldom takes more than a week.

Hope this resolves this wrinkle.?

 

[V1701]

Why bother. I notice you are on the south coast from your profile. Unless you are in say cherbourg on the 31st dec 2020, there is little purpose for you to get one. HMRC doesnot recognse it as proof of VAT - only the Invoice. Only Croatia and Portugal misguidedly think its a useful documnet for VAT proof. I wouldnt bother!

I take your point and it's a long story but I should be on my way to Portugal by now, still hope to get the boat there even if it is after the end of transition, she's from 1969 so I dunno, maybe I can even avoid paying VAT if it is into next year...

 

[nortada]

I take your point and it's a long story but I should be on my way to Portugal by now, still hope to get the boat there even if it is after the end of transition, she's from 1969 so I dunno, maybe I can even avoid paying VAT if it is into next year...

Isn’t 1969 before the era of VAT? When purchase tax was applied once to new items but not on second had items?

Not sure how these vessels will fair at the end of the transition period?