Safety & Security
EXPLANATORY MEMORANDUM TO THE CUSTOMS SAFETY AND SECURITY PROCEDURES (EU EXIT) REGULATIONS 2019 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the European ...
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Registration and Records
These Regulations are made by the Treasury and make provision supplementing provision made in relation to import duty by and under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an ...
Export Regulations
These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 ...
Import Duty Regulations
The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. Part 1 (introductory provisions) Part 1 provides ...
Special Procedures
EXPLANATORY MEMORANDUM TO THE CUSTOMS (SPECIAL PROCEDURES AND OUTWARD PROCESSING) (EUEXIT) REGULATIONS 2018 2. Purpose of the instrument 2.1 This instrument forms part of legislation to be made under the Taxation ...
Customs Transit Procedure
EXPLANATORY MEMORANDUM TO THE CUSTOMS TRANSIT PROCEDURES (EU EXIT) REGULATIONS 2018 2018 No. 1258 2. Purpose of the instrument 2.1 This instrument forms part of the legislation to be made under the Taxation ...
Trade Statistics
EXPLANATORY MEMORANDUM TO THE STATISTICS OF TRADE (AMENDMENT ETC) (EU EXIT) REGULATIONS 2018 2018 No. 2. Purpose of the instrument 2.1 The purpose of this instrument is to amend European Union (EU) regulations which ...
Accounting Procedure Import VAT
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (ACCOUNTING PROCEDURES FOR IMPORT VAT FOR VAT REGISTERED PERSONS AND AMENDMENT) (EU EXIT) REGULATIONS 1. Introduction 1.1 This explanatory memorandum has been prepared by ...
Personal Reliefs
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX AND EXCISE PERSONAL RELIEFS (SPECIAL VISITORS AND GOODS PERMANENTLY IMPORTED) (AMENDMENT) (EU EXIT) REGULATIONS 2019 1. Introduction 1.1 This explanatory memorandum has ...
VAT Transitional
The Regulations make a number of transitional provisions to deal with some of the issues that will arise when amendments are made to primary value added tax law (“VAT”) in consequence of, or otherwise in connection ...
VAT Disclosure Information
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (DISCLOSURE OF INFORMATION RELATING TO VAT REGISTRATION) (EU EXIT) REGULATIONS 2018 2018 No. 1228 1. Introduction 1.1 This explanatory memorandum has been prepared by Her ...
VAT Postal Packs
EXPLANATORY MEMORANDUM TO THE VALUE ADDED TAX (POSTAL PACKETS AND AMENDMENT) (EU EXIT) REGULATIONS 2018 2018 No. 1376 1. Introduction 1.1 This explanatory memorandum has been prepared by Her Majesty’s Revenue ...
Immigration Paper Summary
OVERVIEW As the UK leaves the European Union (EU) and we bring free movement to an end, different rules to the current ones must apply to migration here by EU citizens. We will take full control of migration by ...
Current Immigration System
CHAPTER 1 – THE UK’S CURRENT IMMIGRATION SYSTEM 1.1 We currently have two parallel systems in place which govern the immigration of EU citizens (and their family members) and non-EU nationals respectively. 1.2 ...
New UK Immigration System
CHAPTER 2 – AN IMMIGRATION SYSTEM FOR THE WHOLE OF THE UK Summary As we leave the European Union and free movement ends, unifying the United Kingdom and preserving relationships between Northern Ireland, ...
UK Government Approach
CHAPTER 3 – GOVERNMENT RESPONSE TO THE REPORTS OF THE MIGRATION ADVISORY COMMITTEE ON EU MIGRATION AND INTERNATIONAL STUDENTS Summary Leaving the EU will allow us to cement our position as a leader on the ...
Border Control
CHAPTER 4 – SECURE AND SMOOTH UK BORDER CONTROL Summary After the UK leaves the EU, Free Movement under EU law will end and the migration of all non-UK nationals, including EU citizens, will be subject to UK ...
Visitors
CHAPTER 5 – COMING TO THE UK TO VISIT Summary Migration benefits the UK economically, culturally and socially. We want to ensure the UK continues to attract people from across the world to visit our vibrant and ...
Workers
CHAPTER 6 – COMING TO THE UK TO WORK Summary Our businesses, industries, public services and voluntary organisations rely (to a greater or lesser extent) on migration for labour, skills and ideas. We recognise ...
Students
CHAPTER 7 – COMING TO THE UK TO STUDY Summary As we leave the EU, the UK will remain open to the talent we need from Europe and the rest of the world. We have maintained a highly competitive offer for international ...
Family Migration
CHAPTER 8 – FAMILY MIGRATION Summary We will continue to value the positive contribution immigration has made to our society – enriching our communities and culture. Those who wish to establish their family life in ...
Digital Delivery
CHAPTER 9 – DIGITAL DELIVERY Summary The future border and immigration system will make use of the latest digital technology to improve customer experience, increase security and detect abuse. Everyone who is not a ...
Fair System
CHAPTER 11 – A FAIR AND HUMANE IMMIGRATION SYSTEM Summary We are committed to ensuring that our existing and future border and immigration system takes a fair and humane approach, and our decisions are correct given ...
Asylum
CHAPTER 10 – PROTECTING THE VULNERABLE Summary The realities of conflict, violence and persecution continue to cause displacement. The UK has a proud history of offering asylum and giving protection to those ...
UK Backstop Reassurances for NI [Jan 2018]
UK GOVERNMENT COMMITMENTS TO NI AND ITS INTEGRAL PLACE IN THE UK 9 January 2019 EXECUTIVE SUMMARY 1. This Government has made clear on many occasions that we will never be neutral in expressing our support for the ...
Compliance
Summary Compliance with UK immigration laws and rules is an essential part of an immigration system which operates fairly, robustly and with integrity. In the future border and immigration system, all non-UK ...
Q&A Dec 2018 [EU]
MEMO 19 December 2018 Questions and Answers: (no deal Brexit) This present document is for information purposes only. Citizens & social security 1. What will be the legal situation of UK nationals resident in ...
Products
Brexit Preparedness seminar on Industrial Products Council Working Party (Article 50 Format) 12 December 2018 Industrial products Key issues: To place industrial products on the EU27 market after the UK becomes a ...
Tax Customs & Licensing on Trade
Brexit Preparedness seminar on Customs, taxation, SPS, Import/Export licenses, TRQs Council Working Party (Article 50 Format) 6 December 2018 Customs formalities and controls • All UK trade will have to be treated as ...
Transport
Brexit Preparedness seminar on transport Council Working Party (Article 50 Format) 29/11/2018 Aviation – Key sectoral aspects to consider • Market Access • Safety • Security Aviation – Market Access (1) • Issue ...