Value Added Tax Act 1994 section 65

Record keeping by the customer

Section 65 of Schedule 9ZA sets out the record-keeping obligations that fall on the customer when goods are sent to Northern Ireland under call-off stock arrangements.

• When goods are destined for Northern Ireland, the customer must record specified information about those goods as soon as reasonably practicable.
• The information to be recorded is that set out in Article 54A(2) of Council Implementing Regulation (EU) No. 282/2011.
• The record must be entered in a dedicated register maintained by the customer for this specific purpose.
• The register must be preserved for a period specified by HMRC in writing, which cannot exceed 6 years.