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<p>HMRC has well-developed plans to provide the flexibility to respond in the event
of the UK leaving the EU without a deal, including guidance and support for businesses
and individuals.</p><p> </p><p>The Taxation (Cross Border Trade) Act received Royal
Assent on 13 September 2018, and both Departments are making good progress in delivering
the necessary secondary legislation for tax and customs. Resourcing plans are in place
to fill EU Exit roles across HMRC’s various business areas. As of the end of January
2019, there are currently over 4,200 people working on EU Exit.</p><p> </p><p>HMRC
is committed to ensuring functioning tax and customs systems that facilitate the continuation
of trade flow, the collection of revenues, and a secure UK border.</p>
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