HMRC letters to VAT-registered businesses in Great Britain trading with the EU and/or the rest of the world, highlighting actions they need to take to continue trading with the EU from 1 January 2021.

These letters have been sent to VAT-registered businesses in Great Britain trading with the EU, or the EU and the rest of the world.

They explain what businesses need to do to prepare for new processes for moving goods between Great Britain and the EU from 1 January 2021, including:

• making sure they have a UK Economic Operator Registration and Identification (EORI) number
• deciding how they will make customs declarations
• checking if their imported goods are eligible for staged import controls

These actions will not change regardless of the outcome of the government’s negotiations with the EU.

UK Government

Letters to businesses about new trade arrangements with the EU from 1 January 2021 (PDF)