Impact assessment

HMRC impact assessment for the VAT treatment of low value parcels

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

Documents

Details

It is 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 arrangement.

Updates to this page

Published 25 February 2019

Sign up for emails or print this page