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<p>In August 2018, HM Revenue and Customs (HMRC) published Technical Notices on Customs
and Excise, Business VAT and Tariff procedures that would apply under no deal arrangements
and impact on businesses. Up to date guidance is available on gov.uk: <a href="https://www.gov.uk/guidance/customs-procedures-if-the-uk-leaves-the-eu-without-a-deal"
target="_blank">https://www.gov.uk/guidance/customs-procedures-if-the-uk-leaves-the-eu-without-a-deal</a>,
and this has been supported by a range of proactive stakeholder engagement. The final
elements of guidance are in development and will be published in the next few weeks.
HMRC continue to improve all of their guidance to ensure businesses have access to
the advice they need to prepare for when the UK leaves the EU on 31st October.</p>
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