UK HM Reveue and Customs (HMRC) has issued a guidance note that discusses the VAT implications if the UK leaves the EU without an agreement.
“While the UK government is confident that it will agree a good deal for both sides, as a responsible government it will continue to prepare for all scenarios, including the unlikely outcome that the UK leaves the EU on 29 March 2019 without a deal,” HMRC says in the notice, published August 23.
The guidance can be acceessed at the following link.
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