Brexit: useful links

Following a referendum in June 2016, the UK officially left the European Union on January 31, 2020. The following links may be useful. 

• Border Operating Model (published in 2020)
  A guide to how the border works with the European Union. Also see "Government publishes updated GB-EU Border Operating Model"
  
  
• Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
  Information on the changes to VAT treatment of overseas goods sold to customers from 1 January 2021.
  
  
• Check when you can account for import VAT on your VAT Return
  If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting).
  
  
• Complete your VAT Return to account for import VAT
  How to account for import VAT on your VAT Return if you're using postponed VAT accounting.
  
  
• Customs Declaration Service communication pack
  Find communication products and information to help traders and intermediaries use the Customs Declaration Service.
  
  
• Export goods from the UK: step by step
  How to move goods from the UK to international destinations, including the EU.
  
  
• Import, export and customs for businesses: detailed information
  Guidance and forms about importing and exporting goods, customs declarations, duties and tariffs.
  
  
• Import goods into the UK: step by step
  How to bring goods into the UK from any country.
  
  
• Institute for Government - Preparing for Brexit (pdf)
  Paper produced in July 2020.
  
  
• Moving goods into, out of, or through Northern Ireland 
  
  
• Placing manufactured products on the market in Great Britain
  What you need to do to comply with regulations on manufactured products you place on the market in Great Britain.
  
  
• Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
  How to claim a VAT refund in the UK if you're established outside the UK.
  
  
• Search the register of customs agents and fast parcel operators
  Find a customs agent or fast parcel operator to help with import and export declarations.
  
  
• Sign up for the Trader Support Service
  If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Windsor Framework.
  
  
• Travel or do business in Europe: Brexit guidance
  Find out how new Brexit rules apply to things like travelling, working, studying and doing business with Europe in or with EU countries.
  
  
• Webinars about border requirements and moving goods between Great Britain and the EU
  Information about moving goods between Great Britain (England, Scotland and Wales) and the EU. Covering rules which came into force in 2022.

 There are also specific pages on Brexit on the sites of the devolved Governments/assemblies across the UK:

• Scottish Government: Brexit
• Welsh Government: Brexit - Securing Wales' Future
• Northern Ireland Assembly: Brexit and Beyond