Guidance and regulation

How sellers deal with VAT for goods from overseas that they sell direct to customers in the UK.

• From: HM Revenue & Customs
• Updated: 13 May 2022

How to get state healthcare if you live, work or study in Spain.

• From: Department of Health and Social Care and 1 others
• Updated: 27 July 2022

How to prepare if you trade and move goods in and out of Northern Ireland.

• From: HM Revenue & Customs
• Updated: 20 February 2024

If you're using the Goods Vehicle Movement Service, find out what you must do if you are a carrier and need to check if a goods movement reference is valid and if goods can be moved.

• From: HM Revenue & Customs
• Updated: 16 February 2021

This page contains the Border Target Operating Model, our final plans for a new approach to importing goods into Great Britain, that will be progressively introduced from the end of January 2024.

• From: Cabinet Office
• Updated: 13 February 2024

If you move goods in or out of Northern Ireland the Trader Support Service will guide you through any changes due to the implementation of the Windsor Framework.

• From: HM Revenue & Customs
• Updated: 9 June 2023

Find out which locations are using the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 12 February 2024

Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.

• From: HM Revenue & Customs
• Updated: 20 December 2022

How to account for VAT on goods and services provided by registered health professionals, including doctors, dentists, nurses and pharmacists.

• From: HM Revenue & Customs
• Updated: 15 February 2024

Information for UK and Irish citizens on their rights under the Common Travel Area arrangements (CTA).

• From: Cabinet Office and 1 others
• Updated: 23 December 2022

This page provides information about some of the actions you may need to take if you are a UK national living abroad and you are returning to the UK permanently.

• From: Department for Levelling Up, Housing and Communities and 1 others
• Updated: 29 March 2021

Check if you should pay National Insurance in the UK or social security contributions in the EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

• From: HM Revenue & Customs
• Updated: 17 January 2024

What citizens of the EU, Iceland, Liechtenstein, Norway and Switzerland studying, or planning to study in the UK should consider.

• From: Department for Education
• Updated: 22 March 2022

Information on accessing healthcare for citizens from EU countries, Norway, Iceland, Liechtenstein and Switzerland living in or moving to the UK.

• From: Department of Health and Social Care
• Updated: 22 February 2024

Find a customs agent or fast parcel operator to help you with import and export declarations.

• From: HM Revenue & Customs
• Updated: 15 May 2024

What you need to do to get goods through customs if you’re using a UK port which uses the Goods Vehicle Movement Service.

• From: HM Revenue & Customs
• Updated: 31 January 2024

How the Home Office will use your personal information to decide whether to grant your application to the EU Settlement Scheme.

• From: Home Office and 1 others
• Updated: 11 April 2019

Guidance providing practical information for placing construction products on the GB market.

• From: Department for Levelling Up, Housing and Communities and 1 others
• Updated: 22 December 2022

The treaty was presented to Parliament in April 2021.

• From: Foreign, Commonwealth & Development Office
• Updated: 8 June 2021

Information for British citizens moving to or living in Greece, including guidance on residency, passports, healthcare and driving.

• From: Foreign, Commonwealth & Development Office
• Updated: 11 March 2022