Say I wanted to buy a pallet-load of flooring from Poland for a job…

I pay for the materials & carriage (which includes Polish VAT at 23%). They get couriered to me. Do I then have to pay any further import duties at port of entry? Or is that it?

Can I just import and sell on to a client at an obscene profit and sit back polishing my belly with no fear of a wolf from HMRC calling at my door?

As mentioned in the thread title, I’m not VAT registered.

free trade = no import tariffs or additional VAT due from you.

I *assume* VAT rules are the same as stuff you buy in the UK and pay VAT on before selling onto a customer.

Not an accountant…
http://www.dutycalculator.com/country-guides/Import-duty-taxes-when-importing-into-the-United-Kingdom/
Useful stuff here
Poland is EU so one market effectivley
https://www.gov.uk/duty-free-goods/arrivals-from-eu-countries

Can I just import and sell on to a client at an obscene profit and sit back polishing my belly with no fear of a wolf from HMRC calling at my door?

VAT threshold is 82k so depends how much you are going to be selling it for
https://www.gov.uk/vat-registration/when-to-register

Oh crikey, I wish I was going to be impacting the VAT threshold.

Not yet unfortunately. 🙂

I think you only have to cross the threshold in one month for it to apply for a year? So if you turn over 1/12th of 82k in any one month you have to register.

I think it’s done on a rolling twelve month thing wwaswas, rather than on a month to month thing (from what I’ve just read on the HMRC site anyway).

EDIT: and that can be on any twelve month period. But one month >82/12 wouldn’t necessarily put one over the threshold.

Can you register for VAT even if you are under the threshold?

*follows link*

So it is 🙂

yes you can

Can you register for VAT even if you are under the threshold?

You can – and if a-buyin’-and-a-sellin’ is a lot of your turnover, then you probably should. However, for me, I mostly sell labour and only occasionally sell materials.