Impact assessment

HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal

Leaving the EU without a negotiated settlement is not the government鈥檚 preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

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It鈥檚 essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.

While the government expects the negotiations to produce a mutually beneficial outcome, it is prudent for both government and businesses to make contingency plans for a 鈥榥o deal鈥� scenario, in which the UK leaves the EU without a negotiated customs arrangement.

Updates to this page

Published 4 December 2018
Last updated 7 October 2019 show all updates
  1. HMRC has added the third edition of HMRC's impact assessment for the movement of goods if the UK leaves the EU without a deal.

  2. HMRC has added the second edition of HMRC's impact assessment for the movement of goods if the UK leaves the EU without a deal.

  3. First published.

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