Brexit ― tracker

Produced by Tolley
Brexit ― tracker

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Brexit ― tracker
  • Brexit timeline
  • Brexit as it happened

The following tracker details some of the key events associated with Brexit of both general and specific relevance to the future of indirect taxes. Links to relevant source documents are provided alongside a timeline of key events. At the bottom of this guidance note, links are provided to various articles discussing the impact of Brexit on VAT, customs and other indirect taxes as events have developed.

The timeline below does not generally refer to legislation. For a spreadsheet listing tax-related Brexit legislation, click below:

Brexit timeline

DateEventSignificanceSource documents
8 October 2020Border Operating Model (updated)How the border with the EU will work after the transition periodThe Border Operating Model
2 October 2020House of Commons briefing paper on dispute settlementSets out the procedure for dispute settlement following the launching of infringement proceeding by the EC as a result of the Internal Market BillThe UK-EU Withdrawal Agreement: dispute settlement and EU powers
29 September 2020Letter from the Lord Chancellor and Secretary of State for Justice to the Chair of the House of Lords Select Committee on the ConstitutionAttempts to explain the rationale behind certain clauses of the Internal Market BillLetter from the Lord Chancellor regarding the Internal Market Bill
28 September 2020Support service for Northern Ireland trade goes liveTrader Support Services offers education and assistance for businesses moving goods under the Northern Ireland ProtocolNI Protocol Trader Support Service
28 September 2020Letters to businesses in Northern Ireland about new processes for moving goods from 1 January 2021Actions which NI businesses need to take before 1 January 2021Letters to businesses in Northern Ireland about new processes for moving goods from 1 January 2021
23 September 2020The planning assumption is that EU Member States will impose EU third country controls on UK goods at the end of the transition period. This will mean that all freight that travels to the border without the correct documentation will be stopped before boarding services in the UK or on arrival at

Popular documents