Following the UK’s exit from Europe on 31 December 2020, if you are travelling abroad for business purposes, there are some changes to rules you will need to be aware of.

Cash Declarations

With effect from 1 January 2021, new requirements came into force on the UK borders.

Carrying cash into and out of Northern Ireland (incl travel to NI from GB)

You need to make a declaration if you are carrying 10,000 euros or the equivalent in any other currency of cash and travelling to or from a non-EU country. You also need to make a declaration if you are carrying 10,000 euros or more of cash and travelling from Great Britain to Northern Ireland.

You can make the declaration at any time in the 72 hours before the time of travel.

If you carry cash of 10,000 euros or more in or out of Northern Ireland, you do not need to declare if you are entering or leaving a country in the EU. You also do not need to make a declaration when you are taking cash from Northern Ireland to Great Britain.

Carrying cash into and out of Great Britain

You need to make a declaration if you are carrying £10,000 or more into or out of Great Britain from any country, including the EU. You do not need to make a declaration when you are taking cash from Northern Ireland to Great Britain.

Carrying commercial goods in accompanied baggage or in a small motor vehicle into and out of Great Britain

You need to complete a simple online declaration when entering or leaving Great Britain if you are carrying goods to sell or use by a business with a value not exceeding £1,500 and not:

• weighing more than 1,000kg
• classed as excise or restricted goods

You can do this either by an online declaration on Gov.uk up to 5 days of arriving or leaving Great Britain or make an oral declaration to a Border Force officer at the port by going to the ‘goods to declare’ channel (red channel) or red point phone when going through customs if facilities exist.

If you’re moving commercial goods exceeding £1,500 in value or weighing more than 1,000kg or if you are carrying excise or restricted goods you or your customs agent must submit a full standard customs declaration to HMRC.

Carrying commercial goods in accompanied baggage into and out of Northern Ireland (incl NI & GB)

You can make an oral declaration if the goods have a value less than £873, weigh less than 1,000 kg and are not classed as excise or restricted goods. You can go to the ‘goods to declare’ red channel or the red point phone in the customs area to declare your goods to a Border Force officer if these facilities exist at the Northern Ireland port. You can also submit a declaration to HMRC using the Trader Support Service.

For goods over £873 or that weighs more than 1,000kg or classed as excise or restricted you must submit a declaration to HMRC using the Trader Support Service.

For movements between Northern Ireland and the EU there are no changes to the rules and goods can move without a customs declaration.

New rules on Work and social security

Going to work in the EU, Iceland, Liechtenstein, Norway and Switzerland

The social security coordination rules have changed following the end of the transition period if you are an employer who sends people to work in:

• the EU
• Iceland
• Liechtenstein
• Norway
• Switzerland

If you work in the EU, Norway or Switzerland, you will only have to pay into one country’s social security scheme at a time. This will usually be in the country where the work takes place.

If you are only working temporarily in the EU, Norway, Iceland, Switzerland or Liechtenstein you may be able to get a certificate or document from HMRC to carry on paying National Insurance contributions in the UK. This means you will not have to pay social security contributions abroad.

You should check where you will need to pay social security contributions.

Coming to work in the UK

If you are an employer who sends people to work in the UK, your employee will only have to pay into one country’s social security scheme at a time. This will usually be in the UK if that is where the work takes place.

If they are only working temporarily in the UK, they may be able to get a certificate or document to carry on paying social security contributions in:

• the EU
• Norway
• Iceland
• Switzerland
• Liechtenstein

This means they will not have to pay social security contributions in the UK. You should check where they will need to pay social security contributions.

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