HMRC has today (22 March 2019) announced further details of measures to support businesses with new customs requirements, if the UK leaves the EU without a deal.
The UK withdrew almost all of its no-deal planning notes in January 2020. However, they may be re-instated on the same or similar terms with respect to the 31st December withdrawal date. Most of the issues with which they deal, would be equally relevant to both a "no-deal" scenario or a "skinny" trade agreement scenario, one or other of which seems to be inevitable as and from 1st January 2021.
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