Update on Customs guarantee—post-Brexit transition guidance from HMRC

Published on: 03 March 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on customs guarantees to reflect the end of the Brexit transition period. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may continue to be issued post-IP completion day, so stakeholders are advised to monitor these pages for updates.

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

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