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<p>On 23 August, HMRC published Technical Notices on Customs, Excise and VAT procedures
that would apply under no deal arrangements and the implications for businesses. HMRC
has also written to 145,000 traders over the VAT threshold who currently only trade
with the EU to explain the changes and to encourage them to look at the existing rest
of world guidance on GOV.UK. We have also published our letter to EU only traders
on GOV.UK.</p><p>We know that there would be some additional smaller businesses impacted
who are not currently registered for VAT. We have engaged with trade and business
representative bodies who have greater knowledge and access to these businesses. We
plan to communicate through these groups, so that these smaller businesses are told
about any implications. We will shortly publish a partnership pack that these representative
bodies can use in their own communications.</p><p>To support the customs intermediaries
sector to expand ahead of March 2019 HM Treasury and HMRC have also designed a package
of measures which includes a one-off investment of £8 million to support broker training
and increased automation.</p><p>HMRC’s communications plans have a phased approach
and later in the year they will provide more information on what people can do should
they wish to make preparations.</p>
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