HMRC Is Shite

HMRC Is Shite
Dedicated to the taxpayers of Britain, and the employees of Her Majesty's Revenue and Customs (HMRC), who have to endure the monumental shambles that is HMRC.

Tuesday, 11 December 2018

The No Deal Collection

Customs, VAT and Excise regulations: leaving the EU with no deal

This collection brings together regulations, explanatory memoranda, and an impact assessment in preparation for day 1, if the UK leaves the EU with no deal. 


The Withdrawal Agreement and Political Declaration on the future relationship between the UK and EU was endorsed by leaders at a special meeting of the European Council on 25 November. The government will lay these before Parliament ahead of the parliamentary debate and vote on the approval of these documents.

The Withdrawal Agreement sets out the terms of the UK’s smooth and orderly exit from the EU and the Political Declaration sets out the framework for the future relationship between the EU and the UK.

The government does not want or expect a no deal scenario. However, it is the duty of a responsible government to prepare for a range of potential outcomes, including the unlikely event of no deal. In the event of leaving the EU without a deal, legislation will be necessary to ensure the UK’s Customs, VAT and Excise regimes function as intended after the UK leaves the EU and so, on a contingency basis, HM Treasury and HM Revenue and Customs will lay a number of Statutory Instruments (SIs) under the Taxation (Cross-border Trade) Act 2018 (TCTA) and the EU Withdrawal Act 2018 (EUWA).

As these SIs are laid they, and any accompanying documentation, will be published on this page. This will include an impact assessment, draft notices and public notices that will be made before exit, under these SIs and the TCTA respectively. In addition to this, as two of the SIs incorporate a number of documents by reference, these documents are also listed and linked below, beneath the SI to which they relate.

This legislation is designed to broadly replicate the current EU legislation and minimise disruption of a no deal scenario on the UK’s international trade. To further support this there are step by step guides to importing and exporting which explain the steps that businesses can take to prepare for a no deal scenario.

Tax does have to be taxing.

Professional Cover Against the Threat of Costly TAX and VAT Investigations

Insurance to protect you against the cost of enquiry or dispute with HMRC is available from several sources including Solar Tax Investigation Insurance.

Ken Frost has negotiated a 10% discount on any polices that may suit your needs.

However, neither Ken Frost nor HMRCISSHITE either endorses or recommends their services.

What is Solar Tax Investigation Insurance?

Solar Tax Investigation Insurance is a tax-fee protection service that will pay up to £75,000 towards your accountant's fees in the event of an HM Revenue & Customs full enquiry or dispute.

To find out more, please use this link Solar Tax Investigation Insurance

HMRC Is Shite (, also available via the domain, is brought to you by "The Living Brand"

1 comment:

  1. Your mother was a hamster and your father smells of elderberrys... that kind of scenario?