As part of its Brexit preparations, HMRC is offering grants to cover 100% of training costs for customs training for UK businesses importing from or exporting to the EU.
The 100% grant funding is available for training that provides the skills to:
- Complete customs declarations or other declarations required to complete customs processes in the UK or EU (such as safety and security declarations).
- Manage customs processes and use customs software and systems.
The training course does not have to lead to a formal qualification and eligible training costs include delivery of a commercially procured training course.
A business can apply to fund training for a number of staff. Funding is available for up to 100% of the cost of training (provided this would not increase the amount of de-minimis state aid received above the €200,000 threshold.) Where the training is being delivered by an external provider, the grant support is capped at £2,250 per trainee per training course.
A trading business can apply for the funding if:
- It is based in the UK (or has a branch in the UK),
- It imports goods from, or exports goods to, the EU, and
- It intends to complete customs declarations in the future.
Applicants must also be in good standing with HMRC, i.e. not have a record of overdue tax returns or not paying taxes due.
The grant funding is being administered by PwC on behalf of HMRC. Full information is available at https://www.customsintermediarygrant.co.uk/ and there is a dedicated helpline number: +44(0)28 9041 5471.
The process is outlined at https://www.customsintermediarygrant.co.uk/register-now and it involves:
- Registering on the Customs Intermediary Grant website
- Completing an application form, including the following information:
- Details about the training course, e.g. externally or internally provided, number of employees attending & costs
- Confirming how the training will benefit your business, e.g. training a new or existing employee in customs processes so they can complete customs processes for your business’ own importing or exporting activities
- Stating any other positive impacts on your business, e.g. keeping trade flowing across the EU after Brexit by ensuring your business can import raw materials and export finished goods
- Helping HMRC assess the potential impact, e.g. completing 100 customs declarations annually for import and exports.
- Attaching a quote for the proposed Customs Training.
The application should be processed in 2 – 3 weeks. Once the business receives the grant offer letter, the expenditure on the training course can be incurred. A claim for reimbursement of the expenditure should be submitted within 2 months of receiving the grant offer letter and the business can expect to receive payment within 60 days.
Please contact us if you would like to obtain a quote from Extratax Training for one of our Customs Essentials events or for bespoke in-house customs training.