ICAEW's Brexit hub has been archived and this new page brings together updates, guides, and other resources that are still relevant.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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10 tips for goods import and export
- Article
- 21 Mar 2023
Since the UK left the EU on 31 December 2020, more businesses are required to classify movements of goods as imports and exports. Ruth Corkin and Ed Saltmarsh set out advice for businesses.
The Windsor Framework: VAT and duty implications
- Article
- 28 Feb 2023
The Windsor Framework, amending the Northern Ireland Protocol, includes changes to rules for movements of goods from Great Britain into Northern Ireland. ICAEW’s Tax Faculty sets out the VAT and duty implications.
UK subsidy control replaces EU state aid rules
- Article
- 10 Feb 2023
A post-Brexit regime for UK government subsidies began on 4 January. Any suggestions that it is lighter-touch than the old EU state aid rules should be taken with a pinch of salt, experts warn.
How do we fill the hole in our labour market?
- Article
- 21 Sep 2022
We’ve left the EU and dealt with a pandemic. How has this affected the labour market, and what can be done about it?
Minimising the impacts of a potential recession
- Article
- 13 Sep 2022
The UK faces a perfect storm of economic challenges, from energy prices and inflation to post-Brexit export issues. Can we stave them off?
Second-hand motor vehicle export refund scheme delayed
- Article
- 19 Jul 2022
Northern Ireland Protocol negotiations delay introduction of refund scheme.
Exclusive
Planning for the 2021/22 reporting season - Practical help for preparers
- Helpsheets and support
- 11 Jan 2022
In this guide the Financial Reporting Faculty looks at what is different about the current reporting season and where to focus your efforts.
2021 IFRS Accounts Extract
- Helpsheets and support
- 27 Sep 2021
This factsheet highlights new and modified requirements for preparers of IFRS accounts. The factsheet deals primarily with new IFRS requirements with mandatory application for annual periods beginning on or after 1 January 2021.
Brexit checklist
- Article
- 13 Sep 2021
This updated guidance is intended to help you prepare for Brexit. It is part of a series of Brexit guidance ICAEW is making available on a variety of topics.
2021 UK GAAP Accounts - extract
- Helpsheets and support
- 30 Jul 2021
This factsheet highlights new and modified requirements for preparers of UK GAAP accounts for accounting periods beginning on or after 1 January 2021. It also considers the impact of COVID-19, Brexit and climate-related accounting effects on the financial statements.
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.
UK VAT after the transitional period
- Helpsheets and support
- 09 Jun 2021
ICAEW guidance to help accountants and businesses understand how the UK’s VAT rules are changing from 1 January 2021.
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.
UK nationals retiring or moving to the EU in a post-Brexit world
- Webinar
- 24 Sep 2021
In this 2020 webinar, Jason Porter from Blevins Franks discusses the overall position of UK nationals visiting or moving to the EU before 31 December 2020 and what their position would be post-Brexit. Topics covered will include Withdrawl Agreement rules, legal residency, healthcare, and UK state pension.
Endorsement Board and other Brexit implications for financial reporting
- Webinar
- 29 Apr 2021
Hear about the role of the UK Endorsement Board and other financial reporting implications of Brexit.
Brexit and Audit
- Webinar
- 04 Feb 2021
The UK transition period ended on 31 December 2020. Join Donna Wilcox, RSM and Paul Winrow, MHA MacIntyre Hudson, as they discuss how the end of the Brexit transition period impacts auditor’s work.
Exclusive
The UK and DAC6 post-Brexit - where are we now?
- Webinar
- 19 Jan 2021
In this webinar ICAEW Tax Faculty Business Tax Manager, Richard Jones, is joined by Jo Myers and Ariana Kosyan of EY to get you up to speed with the current position and discover the likely future shape of disclosure requirements for UK advisers and their clients.
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
External resources
Brexit guidance
- Website
- 28 Mar 2022
Collection of guidance from GOV.UK on Brexit. Covers doing business with Europe including importing and exporting, business travel, providing services, transporting goods, employing people and exchanging data.
Institute of Export and International Trade
- Website
- 23 Feb 2021
The IOE&IT provides support, training and advice on international trade, exporting, customs, AEO status, and other key issues for UK businesses.
UK Export Finance
- Website
- 30 Sep 2020
The UK's export credit agency provides a range of services to support exporters. The website outlines their products, including: financing to help exporters win contracts; guarantee schemes to support companies in fulfilling orders; and insurance to help companies manage risks in challenging markets.
The Windsor Framework
- Website
- 27 Feb 2023
Policy paper providing details of the Windsor Framework, agreed by the UK and EU in February 2023 as a replacement for the Northern Ireland Protocol. Supporting documents include a sector explainer with guidance on the agreement’s implications for businesses across different sectors.
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 August 2022.