Skip to content
logo Knowledgebase

Which tax code should I use? - from 1 January 2021 (UK only)

Created on  | Last modified on 

Summary

This guide explains what tax code to use for sales of goods to the EC when based in Northern Ireland when the customer does not provide their EC VAT registration number.

Description

Based on the information you've given us, we recommend you post with the same rate of VAT if the goods were sold in the UK:

Zero rated - 0%

Which tax code to use T0
How this affects your VAT Return

Standard and VCA schemes:

The net amount appears in box 6.

Flat rate schemes:

The flat rate percentage of the gross amount appears in box 1.
The gross amount appears in box 6.

Standard rated - 20%

Which tax code to use T1
How this affects your VAT Return

Standard and VCA schemes:

The tax amount appears in box 1.
The net amount appears in box 6.

Flat rate schemes:

The flat rate percentage of the gross amount appears in box 1.
The gross amount appears in box 6.

Exempt

Which tax code to use T2
How this affects your VAT Return

Standard and VCA schemes:

The net amount appears in box 6.

Flat rate schemes:

The flat rate percentage of the gross amount appears in box 1.
The gross amount appears in box 6.

 TIP: Unsure which rate to apply? Read more >

Did this help?

We're always looking to improve our content based on your feedback so if you found this guide helpful, you can easily let me know by using the options below.

 

This article offers general guidance only. While accurate at the time of publication, it may not suit your specific needs. We make no express or implied warranties. For tailored advice, consult a professional. For VAT, customs, or duties queries, contact HMRC on 0300 200 3700 or visit www.hmrc.gov.uk. We accept no liability for any loss from using this content. VAT or tax codes shown reflect default software settings and may differ in your setup.