Introduction On 31 December 2020, at 11:00 PM, freedom of movement between the United Kingdom (UK) and the European Union (EU) will end. This document sets out further detail on how our new immigration system will ...
Coming to work Skilled Worker 36. As set out in the Policy Statement published on 19 February, anyone coming to the UK for work, including EU citizens, will need to demonstrate they meet a specific set of ...
Other immigration routes Intra-Company Transfers and Intra-Company Graduate Trainees 105. The purpose of arrangements for intra-company transfers and graduate trainees is to accommodate temporary moves by key ...
Policy paper Moving goods under the Northern Ireland Protocol section two: moving goods from Great Britain to Northern Ireland Published 7 August 2020 Contents 1. Great Britain to Northern Ireland: one customs ...
Overview The UK Government’s approach to negotiations means that the UK will be leaving the EU’s Single Market and Customs Union. As such, there is already considerable clarity on what businesses need to do to ...
Excise Goods A comprehensive guide on Importing Excise Goods can be found here. Businesses importing excise goods into GB will have to complete a customs import declaration. This can be a full or simplified ...
4.1.1 Overview This section describes the Stage 3 Core Model for exports – the processes that all goods movements must follow from 1 January. The Core Model is not exhaustive, and further requirements applicable for ...
I am a UK exporter – what do I need to know about the steps the EU importer needs to take? Importing GB to EU via RoRo Ports Step 1 – Does the EU importer need to be registered? Every business importing goods into ...
Get someone to deal with customs for you How you can hire a person or business to deal with customs for you. Published 12 January 2019 Last updated 10 July 2020 — see all updates From: HM Revenue & Customs ...
Summary Full compliance with the existing UK immigration and visa rules would pose considerable burdens, including the requirement for a certificate of sponsorship, obtaining visas, associated fees and procedures. ...
Summary This section sets out the visitor rules insofar as they relate to doing business in the UK. The visitor rules may be a sustainable long-term method of providing services in the UK through EU 26 citizens on ...
Overview The UK government is subject to two opposing forces. On the one hand, is the fact that many of the voters in favour Brexit were concerned about immigration. On the other hand, EU migrant labour is critical ...
Summary The purpose of this chapter is to illustrate that Irish nationals (citizens) should be entitled to continue to come to the UK to work in all likely scenarios, even in a hard Brexit. The has been a very firm ...
Context This chapter deal with North South (NI EU) (and vice versa) trade. It does not deal with purchases or acquisitions where the goods may travel through GB after the effective date of Brexit so that transit ...
Overview The broad principles of how VAT, customs procedures and regulatory checks will operate in Northern Ireland, for goods moving between NI and GB in both directions as well as goods moving between NI and the ...
Context This chapter looks at the possible or likely treatment of traders’ sales into GB from NI under the NI Protocol. Once again, as in the case of purchases from GB into NI, the detailed rules have not yet been ...
EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and ...
Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original ...
EU Negotiation Guidelines On 19th April 2017, the EU Council (excluding the UK) adopted guidelines setting out its position on the negotiations with the UK in relation to its withdrawal from the EU. The guidelines ...
Withdrawal Agreement Matters Brexit negotiations related to two agreements or sets of agreements, broadly a Withdrawal Agreement and later, a new trade agreement(s) between the EU and the United Kingdom. The ...
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