HMRC Collection: Customs, VAT and Excise UK transition legislation from 1 January 2021

These pages bring together new Statutory Instruments (SIs) laid Autumn 2020 and SIs which were laid to prepare for a potential no deal scenario previously but still apply in whole or in part for 1 January 2021, subject to amendment in some cases to ensure they reflect the withdrawal agreement and deliver what is required for the end for the transition period.