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Practical steps and frequently asked questions

On 1 January 2021, the UK left the EU's customs union and VAT system, following the end of the Brexit transition period.

These changes, which happened almost overnight, have significantly impacted the many long-standing VAT and customs rules following last minute agreement between the UK and the EU. This has meant that businesses had little notice to fully understand and respond to the speed of these changes. Furthermore, the UK tax authority, HMRC has issued hundreds of updates to its guidance, which is making it even more challenging for those affected to ensure that all practical issues have been taken into consideration. For more information about these changes please see the gov.uk website or contact us.