Company, tax and customs records
UK company incorporation
A corporate-structure decision. Registering a UK company is not the same as registering for VAT or obtaining an EORI. Ask your advisers which structure suits your trading arrangements.
Register as an overseas company
UK VAT registration
A tax registration with requirements that depend on your establishment, stock, sales model and channels. An overseas business can have UK VAT obligations without being a UK-incorporated company. Obtain advice before trading.
VAT and overseas goods sold directly to customers in the UK
GB EORI
A customs identifier used for relevant movements involving Great Britain. Confirm which EORI is needed and the customs representation arrangement. If an importer is not established in the UK, HMRC says an agent acting for it on a Great Britain import can act only as an indirect representative.
Who should register for an EORI number
Movement Reference Number (MRN)
A reference assigned to a particular customs declaration, not a standing business registration. Your customs agent should confirm which references and documents apply to each shipment. On relevant routes a separate goods movement reference may also be required.
HMRC Customs Declarations glossary: Movement Reference Number
This guide focuses on stock imported into Great Britain for fulfilment from Milton Keynes, England. Northern Ireland and onward EU sales can involve different rules. It is a planning guide, not tax, customs or legal advice; confirm your arrangements with qualified advisers before shipping or selling.