ICAEW's Brexit hub has been archived and this new page brings together updates, guides, and other resources that are still relevant. For more information on how to access the archived hub, see the section on Archived pages.
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ICAEW insights and news
Four customs headaches for temporary exports
- Article
- 20 Nov 2025
The frustrations of customs compliance have forced one UK-based business to find an EU-based distributor to do the heavy lifting for its European customers, but shipping demo products to trade shows continues to present customs challenges.
Is the EU Artificial Intelligence Act too restrictive?
- Article
- 18 Nov 2025
The EU’s Artificial Intelligence Act (AI Act) fully comes into force in 2026, but could its regulatory approach put European companies at a disadvantage in the race for technological innovation?
International Trade Week: Keep track of changing trade regulations with the EU
- Article
- 03 Nov 2025
In the first of a series of articles for International Trade Week, we break down the main changes in EU import and export rules.
Cyber security biggest risk as businesses reel from major attacks
- Article
- 23 Sep 2025
Annual poll of Chief Internal Auditors highlights cyber security as the number one risk, with digital threats intensifying following attacks on European airports over the weekend and recent cyber breaches at M&S, the Co-op, Harrods, The North Face and Jaguar Land Rover.
On my CV: James Harris, Strand Hanson
- Article
- 09 Sep 2025
Access to European investors and markets is one of the key benefits for Asian companies listing on AIM, says Strand Hanson’s James Harris.
ICAEW responds to public call on simplifying ESRS
- Article
- 27 May 2025
ICAEW has issued its response to the public call for input on simplifying the European Sustainability Reporting Standards (ESRS).
ICAEW helpsheets and guides
Exclusive
Exemptions from consolidating and when a subsidiary can be excluded from consolidation under FRS 102
- Helpsheets and support
- 21 Jan 2025
This technical helpsheet and flowchart explains when a subsidiary can be excluded from consolidation under FRS 102. Key points include exemptions from consolidation, Brexit-related changes, and accounting for excluded subsidiaries due to immateriality, severe restrictions, or resale intentions.
HMRC Freeports Induction Pack
- Helpsheets and support
- 21 Apr 2022
- PDF (178kb)
This pack contains information for potential Freeport customs site operators, including the benefits of operating a business in a Freeport customs site, how to apply for the relevant authorisations and the benefits available in a Freeports tax site.
Brexit: Implications of changes to company law on corporate reporting
- Helpsheets and support
- 14 Jun 2021
The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.
Exclusive
TAXguide 09/21: Brexit – The corporate tax implications
- Technical release
- 15 Apr 2021
This TAXguide analyses the corporate tax impact of Brexit on the typical cycle of outbound and inbound business operations within the UK and the EU as from 1 January 2021. It analyses them from the viewpoint of both the UK and the member states of the EU.
Post-Brexit recognition of professional qualifications
- Helpsheets and support
- 09 Mar 2021
ICAEW is committed to helping members seeking professional recognition for the pursuit of regulated activities, such as statutory audit, in the European Economic Area (EEA) under the post-Brexit arrangements.
Exclusive
TAXguide 20/20 New VAT ecommerce rules in EU from 1 July 2021 – how will they affect UK businesses?
- Technical release
- 23 Dec 2020
Major VAT changes are being introduced by the EU on 1 July 2021, just six months after the end of the UK’s transitional deal. Neil Warren provides guidance on the key changes that will take place.
Exclusive
TAXguide 18/20: VAT MOSS – what happens following the end of the UK VAT MOSS scheme
- Technical release
- 11 Dec 2020
The UK has left the EU, with 31 December 2020 marking the end of the transitional deal that has been in place since 1 February 2020. The EU departure will mean important changes for UK businesses that sell broadcasting, telecommunication and electronic (BTE) services to non-business customers (B2C) inside the EU. Neil Warren provides guidance on the key changes that will take place.
Exclusive
TAXguide 06/20 Spring Budget 2020
- Technical release
- 16 Mar 2020
- PDF (466kb)
The Chancellor of the Exchequer delivered his first Budget of 2020 on 11 March 2020. This is a summary of the announcements on tax and related matters. It has been prepared by the ICAEW Tax Faculty team, with an overview by Frank Haskew, and edited by Lindsey Wicks.
ICAEW reports
Analysing the EU exit charge – a policy insight update
- Report
- 22 Jun 2018
- PDF (431kb)
Our original policy insight ‘Analysing the EU Exit Charge' examined the net amount the UK could be required to pay on exiting the EU; we have now updated our analysis for the outcome of the negotiations, comparing our high scenario of £30bn with HM Treasury’s estimate of £37bn for the net financial settlement as reviewed by the National Audit Office.
How much will the UK pay to exit the EU?
- Article
- 16 May 2017
- PDF (1,566kb)
An ICAEW briefing paper on the potential UK exit charges when leaving the EU.
ICAEW submission to the House of Lords EU Internal Market Sub-Committee inquiry
- Article
- 24 Oct 2016
- PDF (242kb)
ICAEW representation
Archived pages
You can access the archived version of ICAEW's Brexit hub via our Digital Archive. The archive provides snapshots of the hub's web pages between March 2021 and February 2024.