HMRC has published a brief note on the requirement to report non-customs de minimis state aid payments for organisations involved in bringing goods into Northern Ireland from Great Britain or from outside the EU. These could include, for example, subsidised contracts, loans or grants received from an organisation in Northern Ireland, but the sector allowances for state aid which is not related to customs duty also catch other payments including the employment allowance. The EU rules and allowances on state aid continue to have relevance in Northern Ireland under the Windsor Framework agreement, particularly where UK measures affect trade in goods between Northern Ireland and the EU.
HMRC's online reporting service for state aid also allows organisations to check amounts of state aid allowance remaining and that they have not exceeded the allowance for the particular sector.
HMRC has published a brief note on the requirement to report non-customs de minimis state aid payments for organisations involved in bringing goods into Northern Ireland from Great Britain or from outside the EU. These could include, for example, subsidised contracts, loans or grants received from an organisation in Northern Ireland, but the sector allowances for state aid which is not related to customs duty also catch other payments including the employment allowance. The EU rules and allowances on state aid continue to have relevance in Northern Ireland under the Windsor Framework agreement, particularly where UK measures affect trade in goods between Northern Ireland and the EU.
HMRC's online reporting service for state aid also allows organisations to check amounts of state aid allowance remaining and that they have not exceeded the allowance for the particular sector.
