Pleasure craft on non-EU voyages
HMRC have issued a revised copy of form C1331 which must be completed by the owners or persons responsible for ‘pleasure craft on non-EU voyages’. The form is divided into two parts; the first part for such pleasure craft leaving the UK and the second part for pleasure craft arriving in the UK.
The form also explains the procedures that pleasure craft should follow on entering UK territorial waters.
This includes notifying the National Yachtline if:
- VAT has not been paid on the vessel
- There are goods on board in excess of the travellers’ allowance or there are goods which are to be treated as duty-free stores
- There is the cash equivalent of 10,000 euros or more to declare
- There are any prohibited or restricted goods on board the vessel
- There is any notifiable illness on board
- There are any people on board who need immigration clearance, or
- If any repairs or modifications, other than running repairs, have been carried out since the vessel last left the EU.