HMRC has advised that it will continue to help businesses prepare for Brexit in all scenarios, including the possibility of the UK leaving the EU without a deal.

Many of the steps that have already been taken to get a business ready for Brexit will still be useful preparation for the UK leaving the EU, with or without a deal. HMRC’s current advice is as follows:-

• “if you have received an EORI number starting with GB, please retain this number, your EORI number will remain valid for use in trade with businesses based in the EU if the UK leaves the EU without a deal – your EORI number can be used now to trade with businesses based outside of the EU
• if you are an importer and have registered for Transitional Simplified Procedures (TSP), you should retain your letter of approval – it will remain valid if the UK leaves the EU without a deal
• if you received a letter from HMRC telling you that you’ve automatically been registered for TSP, we will be writing to you again soon to authorise you to use it to import TSP standard goods from the EU if the UK leaves without a deal – please retain these letters and your TSP number.”

Following the delay in Brexit from 31 October 2019 to 31 January 2020, HMRC has stated that the procedure to allow overseas businesses to submit advanced notification of VAT registration will continue, but with the effective date being 1 February 2020, or a later date if Brexit is further delayed. This will help businesses prepare should the UK leave the EU without a deal and facilitates trade with as little disruption as possible.

Other guidance

Set out below is a selection of the key updates, announcements, developments and guidance issued by HMRC and available on the HMRC website www.gov.uk. These documents are intended to help businesses and individuals prepare for leaving the EU. Note that some of the guidance still refers to a no-deal Brexit scenario.

• Changes to international trademark registrations after Brexit
• Get access to CHIEF for transitional simplified procedures
• Declare your imports using transitional simplified procedures
• Brexit guidance for EU students in the UK
• Continue studying in the EU after Brexit
• Prepare your higher education provider for Brexit
• Student finance after Brexit
• Benefits and pensions for UK nationals in the EU, EEA or Switzerland after Brexit
• Run international bus or coach services and tours after Brexit
• Drive in the EU after Brexit: bus and coach drivers
• Banking, insurance and other financial services if there’s no Brexit deal
• Approach to financial services legislation under the EU (Withdrawal) Act 2018
• Financial services legislation under the EU (Withdrawal) Act 2018
• Moving to the UK after Brexit: EU citizens and their families