No deal Brexit planning

Key information from UK following rejection of Withdrawal Bill

• Avoiding a hard border in Northern Ireland
• Temporary rates of customs duty on imports after UK exit 
• The Customs Tariff Rate Quotas Regulation

• Information on no-deal planning

• Irish Government's Brexit Contingency Plan - July 2019
• HMRC urges business owners to make sure they are ready for no deal
• UK government announces £2.1 billion in additional Brexit no deal funding - August 2019
• UK government technical notices
• UK government Partnership Pack
• HMRC impact assessment for the movement of goods
• Statutory instruments - customs, excise and VAT
• Irish Government Brexit contingency plans
• Irish Revenue Commissioners Brexit contingency action plans
• Irish Revenue customs experience videos
• Ireland's proposals for a Brexit Omnibus Bill
• European Commission no-deal contingency plans
• EU - How to prepare for Brexit 
• EU guidance on customs procedures - published 11/3/19
• EU Customs guide for business
• EU Brexit checklist for traders 

Trade & Customs -planning for a no-deal Brexit

UK guidance

• Country by Country guide - Exporting services and goods from UK to other EU countries 
• HMRC urges business owners to make sure they are ready for a no-deal - 28 Feb 2019 
• Letters from HMRC on "no deal" planning for businesses who only trade with the EU 
• Trading with the EU if the UK leaves without a deal
• Changes to your customs authorisations if the UK leaves the EU without a deal 
• HMRC plans to simplify customs
• Get a UK EORI number to trade within the EU
• Declaring your goods at customs if the UK leaves without a deal
• Border planning assumptions
• Exporting animals and animal products to the EU
• Exporting animals, animal products, fish and fishery products to the EU 
• Importing animals, animal products, and high risk feed and food not of animal origin after EU exit
• Exporting live animals - special rules
• Customs clearance for animals and animal products 
• Customs warehousing - what to expect on day one
• Temporary storage operator - what to expect on day one
• Customs agents - what to expect on day one
• Import VAT on parcels 
• Implications for the consumer goods sector 
• The food and drink sector and preparing for Brexit
• Food labeling changes after Brexit 

Irish guidance

• Get an Irish EORI number to trade with the UK
• Customs implications for Irish traders trading with the UK
• Import VAT in Ireland 
• Useful links to other Irish government departments and agencies
• Customs Brexit Information Seminar – Irish Revenue 

Financial services

• Banking, insurance and other financial services if there’s no Brexit deal
• Providing services in Ireland by UK providers  

People movement

• Travelling to the EU with a UK passport
• Travelling in the Common Travel Area
• UK Employer Bulletin - April 2019  
• ECMT international road haulage permit
• UK’s future skills-based immigration system
• UK, EEA and EFTA countries strike deal to protect citizens' rights
• Employing EU workers in the UK and visa applications 
• EU citizens applying under the EU Settlement scheme 

Other guidance

• Accounting in the UK 
• Auditing in the UK 
• Providing services to EEA and EFTA countries 
• UK nationals receiving pensions and benefits in the EU
• EU citizens receiving UK pensions and benefits
• EU citizens in the UK receiving EU pensions
• What happens to existing free trade agreements
• Farm payments under the EU’s Common Agricultural Policy (CAP) 
• Commercial fishing
• Advice for UK SMEs
• How Brexit will affect roaming, online shopping and other daily life activities in Ireland 

Tax guidance 

• Changes to the deduction of tax on interest, royalties and dividends - UK
• UK VAT for businesses if there is no deal
• Accounting for import VAT in UK 
• UK VAT IT systems and rules if there is no deal
• Claiming a VAT refund from EU if no deal - UK businesses
• Trading with the EU if you are not registered for VAT
• EU VAT refund system for non-EU businesses
• Foreign traders established outside the EU paying Irish VAT
• Ireland's Omnibus Brexit legislation - tax provisions - Part 6
• Import VAT on parcels 
• Competition and Markets Authority's state aid role 

Data Protection 

• Protecting personal data in the UK

Company secretarial - UK 

• Changing your company registration
• Changes to Company Houses forms