Correspondence

Letters on no deal Brexit advice for businesses trading with the EU

HMRC letters to VAT-registered businesses trading with the EU explaining how to prepare for changes to customs, excise and VAT if the UK leaves the EU without a deal.

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Documents

[WITHDRAWN] Letter to EU-only traders about auto-enrolment to Transitional Simplified Procedures - October 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in the UK about importing and exporting after Brexit – October 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in Northern Ireland about importing and exporting after Brexit – October 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in the UK about next steps to get ready for Brexit - September 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in the UK (except Northern Ireland) about EORI auto-enrolment - August 2019

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[WITHDRAWN] Letter to EU-only traders in Northern Ireland about EORI auto-enrolment - August 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders about Transitional Simplified Procedures - February 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to excise traders about importing or exporting within the EU - February 2019

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in the UK (except Northern Ireland) - December 2018

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in Northern Ireland - December 2018

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in the UK (except Northern Ireland) - September 2018

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] Letter to EU-only traders in Northern Ireland - September 2018

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

[WITHDRAWN] How the Common Transit Convention can help your business

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Details

HMRC has written to 145,000 VAT-registered businesses across the UK, including Northern Ireland, that only trade with the EU.

The letters explain changes to customs, excise and VAT in the event that the UK leaves the EU without a deal, and what businesses can do to prepare.

HMRC has also written to:

  • 4,700 businesses that import or export excise goods, including alcohol, tobacco and certain oils, between the UK and EU, many of which also import or export outside the EU

  • the top 750 EU-only traders (based on their volume of imports, exports and combined imports/exports) outlining possible benefits to businesses under the Common Transit Convention (CTC) in the event of a no deal EU exit - this letter only points to existing guidance and does not introduce new policies or procedures

HMRC will continue to engage with businesses, representative organisations, intermediaries and infrastructure providers to ensure they have the information and support they need.

You can read guidance on trading with the EU if the UK leaves without a deal.

Businesses can keep up-to-date with these changes by registering for HMRC’s Brexit update service.

Updates to this page

Published 13 September 2018
Last updated 15 October 2019 + show all updates
  1. Published the letter 'Letter to EU-only traders about auto-enrolment to Transitional Simplified Procedures - October 2019'

  2. Page updated with 2 letters to traders about importing and exporting after Brexit, and Welsh language translations.

  3. Added 'Letter to EU-only traders in the UK about next steps to get ready for Brexit - September 2019'

  4. Added letters to traders regarding auto-enrolment of EORI numbers, and added Welsh translation of the page

  5. Added letter to top 750 EU-only traders, based on their volume of imports, exports and combined imports/exports.

  6. Page updated with a letter sent to excise traders about importing or exporting within the EU.

  7. Added new letter to VAT-registered traders.

  8. Page updated with two new letters which were sent to VAT-registered businesses only trading with the EU in early December 2018.

  9. First published.

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