Set out below is a selection of the key updates, announcements, developments, and guidance issued by HMRC in recent weeks to help businesses and individuals prepare for the post EU transition period. Note that some of the guidance still refers to a no-deal Brexit scenario. See our Brexit update also. HMRC’s most recent EU transition update is also available.

The following have recently been published/updated/implemented:-

• HMRC has recently sent letters to VAT-registered businesses trading with the EU and/or the rest of the world highlighting actions they need to take before the end of the transition period. Different letters have been sent to businesses based in Great Britain and Northern Ireland;
• European Union (Withdrawal) Act and Common Frameworks report has been published;
• Find out which trade agreements the UK is negotiating and which trade agreements the UK has already signed;
• Guidance on importing and exporting live animals or animal products
• Export agricultural machinery
• Export food, drink, and agricultural products
• Written Ministerial Statement by the Chancellor of the Duchy of Lancaster
• EU Settlement Scheme: application processing times
• EU Settlement Scheme: ID document scanner locations