I am a seller outside the UK and send my goods to be stored in the UK until a purchase is made. Does this service change existing customs controls and VAT rules?
If you send goods to the UK to be stored before they are sold to UK buyers, you will still need to comply with existing customs controls and VAT rules. This includes paying any UK import Duty and compliance with UK domestic VAT obligations, such as registering for VAT in the UK.
These are detailed in VAT Notice 700/1: who should register for VAT.