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<p>Leaving the EU without a negotiated settlement is not the Government’s preferred
outcome, but it is essential that the UK is prepared for all possible eventualities
on customs, VAT and excise arrangements.</p><p> </p><p>As part of the no deal preparations,
HMRC have published guidance and technical notices for businesses and their advisors
on customs, excise and VAT, as well as a collection of letters and guides.</p><p>
</p><p>HMRC have published a collection of impact assessments on GOV.UK which are
available at <a href="https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments"
target="_blank">https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments</a></p>
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