Impact assessment

HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal

Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

• From: HM Revenue & Customs
• Published: 4 December 2018
• Last updated: 7 October 2019 — See all updates

Documents

HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (third edition)

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HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (second edition)

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HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal (first edition)

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Details

It’s essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

While the government expects the negotiations to produce a mutually beneficial outcome, it is prudent for both government and businesses to make contingency plans for a ‘no deal’ scenario, in which the UK leaves the EU without a negotiated customs arrangement.

Published 4 December 2018
Last updated 7 October 2019 + show all updates

1. 7 October 2019

   HMRC has added the third edition of HMRC's impact assessment for the movement of goods if the UK leaves the EU without a deal.

2. 25 February 2019

   HMRC has added the second edition of HMRC's impact assessment for the movement of goods if the UK leaves the EU without a deal.

3. 4 December 2018

   First published.