As part of no deal preparations, HMRC has published technical notices on customs, excise and VAT as well as a collection of guides for businesses –
Trading with the EU if the UK leaves a deal.
HMRC have now published an impact assessment that covers the impact on businesses of amendments to existing VAT legislation and the introduction of transitional provides for the supply of services between the UK and the EU.
Go to
GOV.UK for the full impact assessment to find out how these changes might impact your business.