In this month’s EU exit technical corner, HMRC has sent several reminder emails on key UK EU exit technical areas, which can be viewed through Tax News (29, 22 and 15 November) and the latest information on UK guidance updates, webinars and supports is also available. A new post, “Duty Deferment Accounts (DDA) for delayed declarations imported into Great Britain (GB) by Intermediaries/Agents” has also been published on the HMRC working with tax agents blog.

Featured emails from HMRC cover the following areas:-

• the rules of origin for UK-EU trade;
• moving goods between GB and the EU when full customs controls come into effect on 1 January 2022;
• a reminder that “rest of world to Northern Ireland declarations” must now be submitted using the Customs Declaration Service (“CDS”) and not CHIEF;
• information on the new export support service; and
• an important reminder on postponed accounting for import VAT.