Find out what supporting evidence you need to make a ‘not at risk’ declaration

If you’re moving your goods as ‘not at risk’ under the UK Internal Market Scheme, you’ll need to keep supporting evidence for each consignment you move into Northern Ireland.

You must keep supporting evidence for 5 years and it will need to be accessible at an address in the UK that HMRC can visit.

The types of evidence to support a ‘not at risk’ goods movement include:

• commercial receipts and invoices
• VAT invoices
• commercial contracts and purchase orders
• delivery receipts
• consignment notes
• proof of installation
• electronic records

Even where you are not responsible for the end destination of the goods, you may still be able to be authorised and move goods as ‘not at risk’ if you can make sure that goods will meet the ‘not at risk’ criteria.

Examples of evidence you could use in this case include:

• a written and signed declaration from your customer stating that the goods will remain in Northern Ireland
• evidence that your customer only makes retail sales for final use or end-consumption in the UK from a physical outlet in Northern Ireland
• evidence that your customer only sells goods that will be for final use by end consumers in the UK and are delivered within the UK
• commercial contracts and purchase orders showing that goods will be for final use in the UK
• evidence that the goods are to be permanently installed within the UK

You will not need to provide this evidence to HMRC on a routine basis, only when asked to do so.