On 25 February 2019, HMRC published the second edition of its impact assessment for the movement of goods if the UK leaves the UK without a deal. The paper provides an overview and more detailed considerations of the impact of the UK leaving the EU without a deal.

This is the second edition of the impact assessment which was first published on 4 December 2018. It has been updated to include the impacts of the customs, VAT and excise regulations laid before Parliament in January 2019, alongside those laid in November 2018 under The Taxation (Cross-border Trade) Act 2018 and the EU Withdrawal Act 2018.

A copy of the impact assessment can be viewed here.