Parliament has, so far, passed two main pieces of legislation relevant to indirect tax.

This FACTSHEET, prepared by the CIOT, ICAEW & ICAS, looks at The Taxation (Cross-border Trade) Act 2018 (aka the Customs Bill) which received Royal Assent on 13th September 2018. The Act provides a framework of enabling powers to impose and regulate a UK customs duty regime on the import and export of goods, and amend current UK VAT and excise duty laws, once the UK has left the EU.” Under the heading “Taxation (Cross-border Trade) Act 2018, below the “CIOT submission on Taxation (Cross-border Trade) Bill.


Customs, VAT and Excise regulations: leaving the EU with no deal

See this landing page from HMRC which collates regulations, statutory instruments, explanatory memoranda, and an impact assessment in preparation for day 1, if the UK leaves the EU with no deal.


VAT legislation

The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 covers powers to disclose specific information about VAT numbers to replace the VIES platform for checking VAT numbers if there is a no-deal scenario. It mentions in the explanatory note: “This instrument is one of a group of instruments covered by a single overarching HMRC impact assessment which will be published on 4th December 2018 and will be available on the website at https://www.gov.uk/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.”


Customs legislation

A variety of statutory instruments have been laid.  Details and guidance can be found here

In addition, three statutory instruments have been published that set up a customs union between the UK and IOM, Jersey and Guernsey. This retains the current customs duty position between the UK and these crown dependencies when the UK leaves the EU.

Crown Dependencies Customs Union (Guernsey) (EU Exit) Order 2018
Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2018
Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2018


Taxation (Cross-border Trade) Act 2018

CIOT submission on Taxation (Cross-border Trade) Bill


EU (Withdrawal Act)

CIOT submission and press release on the EU (Withdrawal) Bill

House of Lords Constitution Committee Inquiry: The European Union (Withdrawal) Bill
October 2017

House of Lords Constitution Committee inquiry into the legislative process
April 2018