EU Exit - Update from HMRC

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Dear colleague,

Leaving the EU with a deal remains the government’s top priority. However, the government is continuing to prepare the country for every eventuality and is advising businesses to continue their preparations for the UK leaving the EU without a deal.

We are providing tax agents with the latest details of the guidance and support available to help you with your clients’ preparations.

New G‌O‌V.U‌K pages to help traders prepare for EU Exit

Today we have published a new section on G‌O‌V.U‌K to help you or your clients prepare for the UK leaving the EU without a deal. The pages bring together our key guidance to help you prepare if you are moving goods to or from the EU.

The 'Trading and moving goods from the UK to the EU if the UK leaves with no deal' page includes guidance on what to do:

  • before you get started – including how to apply for a UK trader number, known as a UK EORI number and deciding whether to make customs declarations yourself or get help
  • to make a customs declaration – with details of how to fill in the commodity code for your goods
  • to move goods under transit – including how to use the Common Transit Convention to move your goods more easily
  • after your goods leave the UK – with details of how long you’ll need to keep your commercial invoices and customs paperwork.

The 'Trading and moving goods from the EU to the UK if the UK leaves with no deal' page includes the same relevant guidance but with additional details including what to do:

  • when carrying merchandise in baggage
  • when importing animals, plants or other controlled products
  • when your goods arrive – with details of how to pay customs duty and account for import VAT.

You can continue to find all of our latest no deal guidance on 'Trading with the EU if the UK leaves without a deal' on G‌O‌V.U‌K.

Extension to Transitional Simplified Procedures

Last week we also announced we will be extending arrangements already announced for traders to use Transitional Simplified Procedures (TSP), which will make importing goods to the UK from the EU easier. Registering for TSP will allow UK businesses to transport goods from the EU into the UK without having to make full customs declarations at the border or pay import duties straight away. UK businesses that register for TSP will now have six months to make their first full customs declaration and pay import duties, with subsequent declarations submitted monthly. TSP is also now being made available at all UK ports.

You can find further information about the new changes to TSP and how to register your business on G‌O‌V.U‌K.

For further information

All businesses should continue to use the 'Prepare your business for the UK leaving the EU' tool, on G‌O‌V.U‌K which provides specific guidance based on their answers to seven questions about the nature of their business.

You can catch up with our recent EU Exit webinar for UK traders at a time to suit you. The webinars cover what UK businesses need to know to keep imports and exports up to speed and it identifies the key steps to continue trading with EU businesses.

If you haven’t already signed up, you can continue to stay up-to-date with these changes by registering for email alerts. Follow the link, add your email address, select ‘Submit’, select ‘Add subscription’ and choose ‘EU Exit’ then select ‘Submit’.

We will continue to provide you with the latest guidance and support to help inform your EU Exit preparations.

Kind regards,


Jim Harra

Deputy CEO and Second Permanent Secretary – HMRC