Set out below is a selection of the key updates, announcements, developments and guidance issued by HMRC in recent weeks to help businesses and individuals prepare for leaving the EU. Note that some of the guidance still refers to a no-deal Brexit scenario. These documents are available from the HMRC website www.gov.uk/HMRC

• Reports on Brexit negotiations required by European Union (Withdrawal) Act 2018 and European Union (Withdrawal) (No. 2) Act 2019
• UK trade agreements with non-EU countries in a no-deal Brexit
• Importing animals, animal products and high-risk food and feed not of animal origin if there’s a no-deal Brexit
• EU (Withdrawal Agreement) Act
• Living in the EU: prepare for Brexit
• Letters to the Devolved Administrations on the Withdrawal Agreement Bill
• UK/Switzerland: Transitional Agreement on Social Security for a Temporary Period following the Withdrawal of the UK [CS Switzerland No.7/2019]
• Find a professional to certify export health certificates
• Prepare your food and drink business for a no-deal Brexit
• Import licences and certificates after a no-deal Brexit
• Studying in the European Union after Brexit
• Prepare your school for Brexit
• Changes to your customs authorisations in a no-deal Brexit
• Exporting animals and animal products in a no-deal Brexit
• Claim tariff quotas under transitional simplified procedures
• International agreements if the UK leaves the EU without a deal
• Meeting climate change requirements if there’s no Brexit deal
• UK trade agreements with non-EU countries in a no-deal Brexit
• Export licences and special rules after a no-deal Brexit
• Trading electricity if there’s no Brexit deal
• Trading gas with the EU if there’s no Brexit deal
• Reports on Brexit negotiations required by European Union (Withdrawal) Act 2018 and European Union (Withdrawal) (No. 2) Act 2019