Your business may need to make changes before the UK leaves the EU.
Visit Get ready for Brexit to find more detailed guidance on policy changes relevant to your sector.
Paying import VAT on parcels you sell to UK buyers
If the UK leaves the EU with no deal, sellers outside the UK (including within the EU) must pay the import VAT for any parcels worth £135 or less, sent to UK buyers after Brexit.
This will include parcels worth £15 or less as the existing Low Value Consignment Relief (LVCR) will no longer apply.
The import VAT can be paid by either:
- using the online service to report and pay the import VAT due to HMRC
- paying a parcel operator that offers a service to pay import VAT to HMRC
Read the guidance on import VAT on parcels.
Further information is provided in HMRC’s guidance on VAT for businesses if there’s no Brexit deal.
Preparing to move goods between Ireland and Northern Ireland
If the UK leaves the EU without a deal, goods moving between Ireland and Northern Ireland will face different procedures compared to other UK-EU trade. This approach will apply until longer-term arrangements are made.
Regulations and standards
Driving in the EU
UK hauliers can continue to use their EU Community Licence until 31 December 2019. You will not need any extra permits to transport goods in EU countries until 1 January 2020.
You will be allowed to:
- journey to and from the UK, for example, a journey from the UK to Germany, or a journey from Italy to the UK
- drive through EU countries to reach another EU country, for example, driving through France to reach Spain
- do limited cabotage or cross-trade journeys – the rules on what you can do will change from the day the UK leaves the EU
Read the guidance on carrying out international road haulage after Brexit.
Employing EU, EEA and Swiss citizens
Right to work checks
You should continue to carry out the same right to work checks on all EU/EEA and Swiss citizens, by using their passport or national identity card, until January 2021.
You will not need to distinguish between EU/EEA and Swiss citizens who were resident in the UK before or after the UK leaves the EU.
EU/EEA and Swiss citizens living in the UK before the UK leaves the EU
If the UK leaves the EU without a deal, EU/EEA and Swiss citizens who are resident in the UK before the UK leaves the EU will be able to apply to the EU Settlement Scheme to get settled or pre-settled status. This will mean they can continue to live, work and study in the UK.
EU/EEA and Swiss citizens must apply by 31 December 2020 if the UK leaves the EU without a deal.
You can use the EU Settlement Scheme guidance for employers to give further information to your employees.
EU/EEA and Swiss citizens who arrive in the UK after the UK leaves the EU
If the UK leaves the EU without a deal, EU, EEA and Swiss citizens arriving in the UK from Exit Day to 31 December 2020 can continue to come to the UK, to live, work and study without applying for a visa in advance.
After free movement ends, if they want to stay for longer than 3 months, they can read the guidance on staying in the UK to find out what they’ll need to do.
Irish citizens can continue to live, work and study in the UK, just as before.
From 1 January 2021, a new skills-based immigration system will launch.
For non-EU nationals, Brexit will not affect the application process for work visas.
Check the guidance for travellers visiting the EU to find out what you need to do when going abroad for work.