Rules of origin and overseas goods—Brexit transition guidance reissued on IP completion day

Published on: 01 January 2021

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Specialist Tax Regulatory Materials

Article summary

At the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government reissued a number of webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include rules of origin for goods, VAT and reporting on EU sales for VAT purposes. The guidance within the refreshed webpages may not be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published on IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued after IP completion day, so stakeholders are advised to monitor these pages for updates.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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