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Brexit and customs processes

The UK Brexit transition period ended on 31 December 2020. New rules apply from 1 January 2021. This page brings together guidance and news from ICAEW, as well as externally-produced resources that provide practical information on navigating the new customs processes and procedures for international trade.

Contents
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Need to know

UK VAT after the transitional period
  • Helpsheets and support
  • 08 Oct 2019
ICAEW guidance to help accountants and businesses understand how the UK’s VAT rules are changing from 1 January 2021.
Brexit checklist
  • Helpsheets and support
  • 19 Oct 2020
Read our quick-start guide, outlining a variety of areas that could impact your business post Brexit.
What does the Brexit deal mean for your shipments?
  • Website
  • 14 Jan 2021
UPS Brexit resources page outlining how to ship between the UK and the EU, including a Brexit-Ready Toolkit and shipping manuals.

Latest news and insights

Chart of the week: UK-EU financial settlement update
  • Article
  • 15 Jul 2021
This week’s chart is on the UK-EU withdrawal agreement financial settlement. Perhaps surprisingly given recent press coverage, ICAEW’s analysis is that it remains roughly unchanged from the Treasury’s 2018 estimate.
Draft decision deems UK data laws ‘adequate’
  • Article
  • 23 Feb 2021
24 February 2021: The UK government has welcomed the European Commission’s recent draft data adequacy decision, which paves the way for the continued free flow of data from the EU and the UK.
Tax news in brief
  • Article
  • 03 Feb 2021
Highlights from the broader tax news week ending 3 February, which includes: a restrained Scottish Budget in light of the coronavirus pandemic and HMRC publishes a Brexit edition of its Agent Update with guidance on postponed VAT accounting.
Data protection now the UK has left the EU: January 2021 update
  • Article
  • 04 Jan 2021
Following the UK’s departure from the European Union, ICAEW Insights has the latest on how this affects GDPR and the sensitive issue of data protection.
End of transition: scrutinise your staff, costs and contracts
  • Article
  • 04 Dec 2020
7 December 2020: What should UK companies – and particularly SMEs – be concerned with in the countdown to the end of the Brexit transition period? Staffing, extra costs and contract terms are the three big questions, says Paul Samrah, Partner in Moore Kingston Smith.
Rishi Sunak’s financial services ‘green future’ explained
  • Article
  • 13 Nov 2020
16 November 2020: The Chancellor has set out the government’s plans to make the UK a world-leader in green finance and financial technology.
NAO reports on post-Brexit border unreadiness
  • Article
  • 06 Nov 2020
9 November 2020: A National Audit Office report on UK border preparedness for the end of the Brexit transition period has concluded that while progress is being made, significant disruption is likely, as many traders and third parties will not be ready for new EU controls.
Post-Brexit VAT: a minefield both sides of the Channel
  • Article
  • 29 Sep 2020
30 September 2020: As the Brexit transition period nears its end, businesses in the UK and EU face a number of VAT issues that need to be addressed, says indirect tax expert Stephen Dale, FCA.

Guides and FAQs

Authorised Economic Operator status
  • Listing
  • 23 Jan 2018
Information on Authorised Economic Operator (AEO) certification with links to a selection of external resources that can help you assess whether this is an appropriate option for your company
Exclusive Engagement letters helpsheet
  • Helpsheets and support
  • 01 Jul 2016
  • DOCX (237kb)
Technical helpsheet providing sample wordings to help you draft engagement letters for a variety of typical engagements for both corporate and non-corporate clients. Includes full text and supplementary schedules.
Exclusive Engagement letters helpsheet part 2 F
  • Helpsheets and support
  • 17 Aug 2016
  • DOCX (236kb)
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers Part 2 F - Trusts and estates tax returns.
HMRC Freeports Induction Pack
  • Helpsheets and support
  • 05 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.
Exclusive VAT post Brexit
  • Helpsheets and support
  • 18 Jan 2021
FAQ on how VAT rules have changed for British companies selling UK stock globally, now that the United Kingdom has left the European Union.
Exclusive Understand the impact of Brexit transition and take action
  • Helpsheets and support
  • 04 Dec 2020
  • PDF (653kb)
A one stop guide setting out key aspects to advise clients on how they will be impacted and what action they can take to mitigate.
UK VAT implications of Brexit
  • Helpsheets and support
  • 05 Oct 2019
  • PDF (170kb)
In the event that the UK reaches no agreement after the end of the transition period, the UK Government has indicated that there will be a number of changes to the VAT rules, which we summarise. Join ICAEW's Tax Faculty for more guidance and Know-How content.
What small practices should do to prepare for Brexit
  • Helpsheets and support
  • 27 Jul 2020
This page presents an overview of instructions and guidance for small practices to prepare during the transition period following Brexit.

Webinars

UK Transition Business webinar: Post Transition Period Accounting and Audit Framework
  • Video
  • 13 Nov 2020
Upcoming changes for UK and EEA companies as a result of the UK leaving the EU Customs Union and Single Market.
Customs and VAT post the transitional period webinar
  • Webinar
  • 30 Oct 2020
This webinar will cover some of the practical points that businesses and their advisors should be aware of in relation to goods moving between the UK and EU.
An Exporter's Guide to Brexit
  • Webinar
  • 21 Oct 2020
This webinar, in partnership with MHA, delivers insights into various types of export supply chain scenarios and highlights areas that UK businesses must consider as part of their Brexit planning to avoid unnecessary delays or compliance failures.
An exporters guide to brexit
  • Webinar
  • 21 Oct 2020
  • PDF (1,803kb)
This webinar, in partnership with MHA delivers insights into various types of export supply chain scenarios and highlights areas that UK businesses must consider as part of their Brexit planning to avoid unnecessary delays or compliance failures

External resources

Goods Vehicle Movement Service (GVMS) guide
  • Website
  • 21 Dec 2021
Guide for hauliers, carriers and intermediaries which brings together the key aspects of using the Goods Vehicle Movement Service to move goods between Great Britain and the EU. This information supports the transition to new customs procedures from 1 January 2022.
Transporting goods to and from the EU
  • Website
  • 01 Feb 2021
Simple guide which takes you through the stages involved in moving goods, covering: pre-journey documentation; documentation required when picking up goods; formalities at the EU and UK borders; and requirements after leaving the port.
Less than a month until full customs controls are introduced
  • Website
  • 01 Dec 2021
HMRC reminder to traders highlighting customs changes that come into effect on 1 January 2022.
Rules of origin for goods moving between the UK and EU
  • Website
  • 29 Dec 2020
Detailed guidance on rules of origin requirements under the EU trade agreement. It explains the most important provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU.
Introduction to rules of origin and claiming duties when trading between the UK and EU
  • Website
  • 06 Oct 2021
Guidance from HMRC which is intended to help you understand how you may be able to pay a reduced rate of Customs Duty (known as a tariff preference).
The Border Operating Model
  • Website
  • 13 Jul 2020
Policy paper, case studies, and other guides on how the UK's border with the EU will work for importing and exporting goods after 1 January 2021. The guidance for traders and hauliers has been updated to reflect the revised timetable for the introduction of the next stage of UK import requirements, as well as including additional detail on policies and processes.
Letters to businesses about importing and exporting goods between Great Britain and the EU
  • Website
  • 25 Mar 2021
HMRC letters to VAT-registered UK businesses in trading with the EU, highlighting new rules and procedures for importing goods from or exporting goods to the EU. The latest letters cover how traders should prepare for the end of staged import controls on 1 January 2022.
Trading with the EU and Northern Ireland – SME toolkit
  • Website
  • 01 Mar 2021
Bite-sized summaries explaining the actions and decisions that SMEs need to take when importing and exporting, providing services in the EU, travelling for business, trading and moving goods in and out of Northern Ireland, hiring EU citizens, and protecting data and IP. Includes a useful glossary of terms you need to know and helpline numbers.