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SI 2020/1657: This enactment is made in exercise of legislative powers under the Taxation (Cross-border Trade) Act 2018 in preparation for IP completion day. This enactment amends two pieces of UK legislation in relation to customs, VAT and excise regimes. It came into force on IP completion day.

At the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government reissued a number of webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include rules of origin for goods, VAT and reporting on EU sales for VAT purposes. The guidance within the refreshed webpages may not be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published on IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued after IP completion day, so stakeholders are advised to monitor these pages for updates.