INTRODUCTION OF THE BORDER OPERATING MODEL with Umbrella Companies Comparison
This week, the Government published the new Border Operating Model which will take effect from 1st January 2021. This document follows the announcement on 12th June that rather than putting in place full border controls on EU movements, the UK will introduce a revised three stage approach. This approach is intended to stagger the customs documentary and financial obligations placed on UK businesses over the first six months of 2021 by applying three key dates: 1st January, 1st April and 1st July. The Border Operating Model (BOM) covers the broad three stage approach but it also drills down into a significant amount of detail which demonstrates that applying the new approach and the related protocols may not be as simple as businesses first assumed. The BOM is based around a ‘core model’ for imports and a ‘core model’ for exports which will impact all movements of goods. It also outlines the additional customs requirements for a range of goods which will impa