The government scheme created to simplify business trading between Great Britain and Northern Ireland – the UK Internal Market Scheme (UKIMS) – is now open for businesses to register.

With the full implementation of the UKIMS, businesses across Great Britain (England, Scotland and Wales) and Northern Ireland are adapting to a redefined trading landscape. The scheme, launched in response to the Windsor Framework, aims to streamline the movement of goods from Great Britain to Northern Ireland by reducing unnecessary checks on goods staying within the UK.

What is the UKIMS?

UKIMS replaces the previous UK Trader Scheme (UKTS), providing a new system for businesses to declare goods as ‘not at risk’ of entering the EU Single Market. If your goods are deemed ‘not at risk’, they can benefit from significantly reduced customs formalities and, in many cases, zero tariffs when moved into Northern Ireland.

Who can register?

To benefit, your business must be established in the UK and meet specific criteria, such as supplying goods for final sale or use within Northern Ireland. UKIMS is particularly advantageous for retailers, wholesalers, and manufacturers who trade solely within the UK.

Key benefits for businesses

Reduced administration - UKIMS cuts red tape by simplifying customs procedures and limiting the need for full declarations.

Tariff relief - Goods deemed ‘not at risk’ avoid EU tariffs, potentially delivering major cost savings.

Supply chain certainty - The scheme brings greater predictability to GB-NI trade, supporting planning and investment.

Steps you should take now

1. Check eligibility: Review your supply chains and customer base to ensure your goods qualify as ‘not at risk’.
2. Register for UKIMS: Apply through HMRC’s online portal. You’ll need to provide details about your business operations and intended use of goods in NI.
3. Review compliance requirements: Ensure you maintain proper records and can demonstrate that your goods remain within the UK market.

Looking ahead

UKIMS represents a major opportunity for many GB-based firms to continue trading efficiently with Northern Ireland. However, the scheme also requires businesses to proactively understand their obligations and adapt processes accordingly. With early action and informed compliance, you can turn this regulatory change into a competitive advantage.

For tailored guidance or to assistance with registration reach out to our VAT and Indirect Taxes team.