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Leaving the EU without a negotiated settlement is not the Government\u2019s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.<\/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>

HMRC have published a collection of impact assessments on GOV.UK which are available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments<\/a><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-07-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-18T15:35:21.377Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department has undertaken a recent assessment of the potential effects on businesses in the UK of leaving the EU VAT area.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1442", "label" : {"_value" : "Biography information for Mr Alistair Carmichael"} } , "tablingMemberConstituency" : {"_value" : "Orkney and Shetland"} , "tablingMemberPrinted" : [{"_value" : "Mr Alistair Carmichael"} ], "uin" : "277127"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 1, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }