As of January 1, 2021 it is with great regret I have been forced to cease processing orders from UK retail customers. The only exceptions to this policy will be Linden Hill Decals sets, which currently can be sent in rigid envelopes without customs forms, and books, which are not subject to UK VAT (yet).
The reason for this is the new post-Brexit HMRC regulatory regime introduced by the UK Government on January 1, 2021. As it stands now, non-UK established sellers must charge UK VAT on their sales to UK customers at the point of sale and will have ongoing VAT compliance obligations (VAT invoicing, VAT returns, VAT payments). There is no minimum VAT registration threshold for non-UK established sellers. VAT registration will be mandatory for non-UK established sellers from 1 January 2021 who make sales to UK customers.
The UK is the only country in the world attempting to place the onus of local sales tax collection at the point of sale, regardless of where in the world that may be. In order to sell into directly to UK consumers we would need to register with HMRC and submit to their compliance obligations. For a small company like ours, this renders the cost and effort of doing business directly with UK customers untenable.
If these new regulations affect you and you consider them unreasonable, I would urge you to contact your local MP about the situation.
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