Research and analysis

Impact of EU Exit on EMCS users 2018

Research explored how UK Excise Movement and Control users (EMCS) interacted with the system and how this could be impacted by European Union (EU) Exit.

Documents

Details

This report was commissioned under the Conservative administration (2010 to 2024), and conducted in 2018.

HM Revenue and Customs (HMRC) Research Report 823

Due to the UK’s planned exit from the EU, in 2018, HMRC commissioned IFF Research to undertake primary research to help HMRC better understand how UK EMCS users interacted with the system and how this could be impacted by the EU Exit. 

The research comprised of a quantitative telephone survey conducted in October 2018 with 269 individuals in charge of excise activities of businesses currently using EMCS and a qualitative ‘follow-up’ phase consisting of 50 in-depth telephone discussions with respondents from the main survey, conducted in October and November 2018.

Updates to this page

Published 15 July 2025

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