Letters on no deal Brexit advice for businesses trading with the EU

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Details

HMRC has written to 145,000 VAT-registered businesses across the UK, including Northern Ireland, that only trade with the EU.

The letters explain changes to customs, excise and VAT in the event that the UK leaves the EU without a deal, and what businesses can do to prepare.

HMRC has also written to:

  • 4,700 businesses that import or export excise goods, including alcohol, tobacco and certain oils, between the UK and EU, many of which also import or export outside the EU

  • the top 750 EU-only traders (based on their volume of imports, exports and combined imports/exports) outlining possible benefits to businesses under the Common Transit Convention (CTC) in the event of a no deal EU exit – this letter only points to existing guidance and does not introduce new policies or procedures

HMRC will continue to engage with businesses, representative organisations, intermediaries and infrastructure providers to ensure they have the information and support they need.

You can read guidance on trading with the EU if the UK leaves without a deal.

Businesses can keep up-to-date with these changes by registering for HMRC’s Brexit update service.

Published 13 September 2018
Last updated 15 October 2019 + show all updates

  1. Published the letter ‘Letter to EU-only traders about auto-enrolment to Transitional Simplified Procedures – October 2019’
  2. Page updated with 2 letters to traders about importing and exporting after Brexit, and Welsh language translations.
  3. Added ‘Letter to EU-only traders in the UK about next steps to get ready for Brexit – September 2019’
  4. Added letters to traders regarding auto-enrolment of EORI numbers, and added Welsh translation of the page
  5. Added letter to top 750 EU-only traders, based on their volume of imports, exports and combined imports/exports.
  6. Page updated with a letter sent to excise traders about importing or exporting within the EU.
  7. Added new letter to VAT-registered traders.
  8. Page updated with two new letters which were sent to VAT-registered businesses only trading with the EU in early December 2018.
  9. First published.



Alister Jack comments on GERS 2018-19

Commenting on the Scottish Government’s GERS figures for 2018-19, Scottish Secretary Alister Jack said:

Today’s GERS figures show clearly how Scotland benefits from being part of a strong UK with every man, woman and child in Scotland receiving a ‘Union dividend’ of nearly £2,000 a year.

These Scottish Government figures also show there would be a £12.6 billion black hole at the centre of an independent Scotland’s finances. Real questions need to be asked about the First Minister’s stewardship of the country’s economy.

With Scotland’s deficit now more than six times greater than the UK average, the Scottish Government needs to take action.

Scotland remains the highest taxed part of the UK. This is harming our economy and should be a huge concern to us all.

The UK Government is investing in Scotland to deliver jobs, opportunities and sustainable growth, including £1.4 billion for city and growth deals. We are working hard to support businesses and bring further opportunities as we leave the EU on 31 October.

  • Using the Scottish Government’s own data, public spending in Scotland was nearly £1,661 per head higher than that of the UK average. In other words, in 2018-19 it was 13.6% higher than the UK average. Over the last five years, this gap has been on an upward trend from £1,182 or 10.2% in 2014-15 and £1,661 or 13.6% in the latest full financial year.

  • Scotland’s tax contributions, at £11,531, continue to be around £307 per head less than the UK average, at £11,838.

  • Scotland’s deficit [or borrowing] was nearly £1,968 per person larger than the UK average in 2018-19.

  • Scotland contributed 8.0% of UK tax and received 9.3% of UK spending in 2018-19 (Scotland’s population share was 8.2% in 2018-19), demonstrating how Scotland receives secure and stable levels of spending irrespective of the volatile tax revenues from the North Sea.

  • Whilst Scotland’s share of UK total revenue has marginally increased over the last year, it is generally on a downward trend. Since its peak at 9.7% in 2008-09, Scotland’s contribution to UK revenues has been on a downward trend in subsequent years and is currently at 8.0% of the UK total. This is marginally up from 7.9% the year before.

  • Total North Sea revenues fell slightly from £1.30 billion in 2017-18 to £1.24 billion in 2018/19. This is up from a low of minus £85 million in 2015-16 and down from a peak in 2008-09 of £10.6 billion.

  • Scotland’s net fiscal balance as a share of GDP was –7.0%, compared to –1.1% for the UK overall. This decreased from –8.1% in 2017-18, compared to the UK overall, which came down from –2.0%. In absolute terms, Scotland’s deficit was £12.6 billion in 2018-19, down from £13.8 billion in 2017-18 (incl. North Sea revenues).

  • While Scotland’s overall fiscal position improved in 2018-19, Scotland’s deficit as a share of its economy is over 6 times higher than that of the UK.




  • Change of British High Commissioner to Pakistan

    Dr Christian Turner CMG has been appointed British High Commissioner to the Islamic Republic of Pakistan in succession to Mr Thomas Drew CMG who will be transferring to another Diplomatic Service appointment. Dr Turner will take up his appointment by December 2019.

    Full name: Christian Turner

    Married to: Claire Turner

    Children: Two

    2017 – present No.10, Prime Minister’s International Affairs Adviser and Deputy National Security Adviser

    2016 – 2017 FCO, Director-General Middle-East and North Africa, and Africa; Acting Political Director (2017)

    2016 FCO, Director, London Syria Conference

    2012 – 2016 Nairobi, British High Commissioner

    2009 – 2012 FCO, Director, Middle-East and North Africa

    2008 – 2009 FCO, Deputy Director, Middle-East and North Africa

    2007 – 2008 Cabinet Office, Director, Middle-East, North Africa and North America, Overseas and Defence Secretariat

    2007 No.10, Private Secretary to the Prime Minister

    2006 – 2007 FCO roles including project work in Middle-East and North Africa Directorate and for the Special Representative for Climate Change

    2003 – 2006 Washington, First Secretary, Energy and Environment

    1998 – 2003 Cabinet Office, roles including Deputy Team Leader in Prime Minister’s Strategy Unit, Private Secretary to the Minister of State, and Secretary to the Economic and Domestic Committees of Cabinet.

    For more information:

    For updates on the British High Commission and the Chevening Programme, please follow our social media channels:

    Contact
    British High Commission
    Islamabad
    tel. 0300 500 5306




    Keeping British MotoGP visitors on track for safer rides

    Some 120,000 people will flock to the event over the bank holiday weekend (23 to 25 August) and Highways England traffic officers will be on patrol to help make sure visitors’ journeys are as safe and smooth as possible.

    With a large number of motorcyclists expected, Highways England will also be inside Silverstone with partners from the emergency services to promote key safety messages.

    These will include a reminder to motorcyclists to make sure they wear the right clothing at all times, even if the sun is shining.

    The warning comes after 35 per cent of those who took part in an online snap poll by Highways England admitted they have left their protective kit off on a sunny day.

    Highways England also posed a similar question to motorcyclists at this year’s British Superbike Championships at Silverstone. Almost 200 people were questioned face-to-face at the event and almost one in five (19 per cent) admitted they wear less protective gear on sunny days.

    Fifty-nine per cent of the racing fans said they always wear protective clothing when they go out on their motorbikes. Only six per cent said they never do. When also asked whether they would take out a pillion passenger without any protective clothing, 26 per cent said they would.

    With most motorcycle accidents taking place in the summer months, the importance of protective kit will be one of the safety messages at the Highways England stand over the Grand Prix weekend. There will also be information about the Stay Safe, Stay Back tailgating campaign and the new motorway safety campaign which highlights the basics of motorway driving, including what to do if you break down, keeping left except when overtaking, and obeying red X and variable speed limit signs.

    World Champion Marc Marquez. Picture courtesy of Silverstone Circuits Ltd

    Highways England traffic officers will be on hand to share the benefit of their experience and giving advice on what to do if your vehicle breaks down.

    Also attending will be representatives from BikeSafe, the DocBike charity and Biker Down initiative.

    Highways England Head of Road Safety Richard Leonard said:

    Motorcyclists are one of the most vulnerable groups of road users and we are committed to improving the safety on our network for everyone who travels or works on it.

    So we are heading to Silverstone this weekend to take the opportunity to remind motorcyclists, particularly young riders, of the need to wear protective clothing every time they go out on their bike.

    Safety should be the most important factor when getting ready to go for a ride – not the weather.

    Meanwhile, those travelling to Silverstone this weekend will find traffic arrangements in place to ease congestion with a one-way system on the main A43 on Sunday and extra traffic officers patrolling the area over the three days.

    From 12.30pm on Sunday to about 8pm, the A43 northbound will be one-way from Silverstone to the Abthorpe roundabout.

    Highways England Emergency Planning Officer Jamie Tomlin said:

    The British MotoGP always attracts a big crowd so we would advise anyone heading to Silverstone to plan their journeys in advance and make sure they leave plenty of time for the trip.

    We will have traffic officers on hand to deal with any incidents so we can get traffic flowing as quickly as possible and the one-way system on Sunday will help with the high volume of traffic.

    Parking over the weekend is free for motorbikes but there is limited car parking and visitors are advised to book in advance.

    The racing takes place Friday to Sunday while tomorrow (Thursday) there is the Day of Champions organised by Two Wheels for Life which raises money for their work in Africa. Stars of MotoGP take part in a live auction on the day, donating signed leathers, boots, helmets and one-off prints.

    There is live entertainment at the end of each day’s racing with Legacy playing on Friday, Clean Bandit supported by Duke on Saturday and Toploader on Sunday.

    The Highways England stand can be found in the Entertainment Zone at Silverstone.

    General enquiries

    Members of the public should contact the Highways England customer contact centre on 0300 123 5000.

    Media enquiries

    Journalists should contact the Highways England press office on 0844 693 1448 and use the menu to speak to the most appropriate press officer.




    Have you caught a Pacific pink salmon in England?

    Up until recently, catching a Pacific pink salmon was as rare as netting a red herring. However in 2017 unprecedented numbers of this species were reported within inshore coastal waters and rivers in Scotland and England.

    In Scotland, pink salmon were found to have spawned successfully producing viable eggs that hatched into fry (juvenile fish).

    Seven pink salmon were subsequently recorded by anglers in or close to English rivers. Four of which were seen in the North East of England including the River Wear, River Tyne and the River Coquet with other specimens recorded as far west as the Hampshire Avon in Dorset.

    Pacific pink salmon were originally introduced to a number of Russian rivers in the 1960s and have slowly spread westwards colonising additional rivers in northern Norway.

    Owing to the two year life cycle of this species, 2019 will be the first year that we can expect to see these fish return in numbers.

    If anglers or commercial netsmen do catch a Pacific pink salmon then the Environment Agency would love to hear from you, as we are interested in monitoring their numbers and distribution at a regional and national scale.

    This year so far, there have been seven confirmed incidences of pink salmon across the UK and the Republic of Ireland – one in Wales, one in Ireland, three in Scotland and two in a T net set to catch sea trout off the Northumbrian coast.

    These numbers accompany the earlier sightings recorded back in 2017.

    Jonathan Shelley, Net Fishery Programme Manager at the Environment Agency, said:

    From examining the specimens that were captured and recovered two years ago by the Environment Agency, no notable disease or novel parasites were detected. However, we need to remain watchful and continue to investigate the possible risk of undesirable consequences arising from the presence of this species.

    It is anticipated more pink salmon will be observed over the coming weeks and fisheries managers, anglers and netsmen are requested to remain vigilant, particularly if fishing in the lower reaches of the river systems.

    Fisheries management organisations across the UK are sharing advice to ensure that any appearance of pink salmon in England can be monitored and managed appropriately.

    Simon Toms, National Fisheries Management Team Leader for the Environment Agency said:

    Wild Atlantic salmon stocks are already under great pressure from a variety of sources. The introduction of novel parasites or diseases from invasive species, such as Pacific pink salmon, could potentially represent an additional risk to the viability of the species.

    We therefore want to better understand the immediate risk that pink salmon could represent to our important wild salmon stocks. We are urging anglers to report the capture of all pink salmon to us [Environment Agency] as soon as possible after capture. These fish could turn up in any river in England but are most likely to be found in rivers in the North East and North West of England.

    The Environment Agency has some helpful advice about what to do if people catch or observe a Pacific pink salmon.

    Please record the following details:

    ● A clear photograph

    ● Date of capture or sighting

    ● Location of capture (grid reference if possible) and details of the site

    ● Method of capture

    ● Sex of fish

    ● Take a scale sample from the fish captured

    ● Freeze and store the fish whole as soon as possible after capture

    ● Note the weight and fork length measurement of the fish

    Important additional note for all anglers and migratory salmonid netsmen:

    If you hold a salmon rod or net fishing licence and you are confident that you have caught a Pacific pink salmon, the fish should be humanely despatched and retained. Please do not return the fish to the river or sea.

    This guidance also applies to rivers with mandatory catch and release for Atlantic salmon or trout and coarse rod licence holders. In either instance, it is important that if retaining a pink salmon, please call the Environment Agency immediately on 0800 80 70 60 to report the capture and retention of this fish. The capture will then be formally logged. If it is not possible to make this call the fish should be released back to the river alive.

    If you are unable to retain whole specimens, please ensure that scales and fin clips (adipose or a clip from any other fins) are collected, as well as a sample of dorsal muscle tissue (at least 2cm x 2cm) if this is possible.

    This advice also relates to fresh, dead fish found in English rivers. If you have permission from the owner, fish can be stored in a suitable, sealed plastic bag and stored in a standard domestic freezer before collection. Please also store the capture details together with the fish in a separate sealed plastic bag if at all possible.

    Please also be vigilant for any early or unusual spawning activity particularly during August and September when pink salmon are most likely to be active in spawning areas.

    The Environment Agency has produced a useful guidance factsheet with all of the advice needed for individuals who catch a Pacific pink salmon.

    If people would like to request a copy of the advisory PDF please email Jonathan.Shelley@environment-agency.gov.uk

    Alternatively if you wish to report anything to the Environment Agency or gain specialist advice please call our incident line on 0800 80 70 60.