HMRC have published the third letter to UK businesses that trade only with the EU with details of important actions they need to take and changes to be aware of in the event of the UK leaving the EU without a deal.

The letter asks businesses to take a number of actions to prepare for no deal. These include:

  • Registering for a EORI number at: Get a UK EORI number to trade within the EU

  • Deciding if they want to hire an agent to make import and/or export declarations for them or if they want to make declarations themselves using relevant software.

  • Registering for Transitional Simplified Procedures (TSP), which is a new process to make importing easier than it otherwise would be for the initial period after the UK leaves the EU, should there be no deal. Registration opens from 7 February on GOV.UK at: Register for simplified import procedures if the UK leaves the EU without a deal.


  • There are also important updates on the way businesses trading with the EU pay import VAT and use EU VAT IT systems if we leave with no deal. You can read the full letter on GOV.UK at: Letters on 'no deal' Brexit advice for businesses only trading with the EU.

    These changes do not apply to trade across the Northern Ireland-Ireland land border. We will set out information about the arrangements for trading with Ireland as soon as we can.

    To support the letter we have also published new guides on GOV.UK on:

  • Customs Procedures

  • Moving goods to and from the UK

  • Registering for simplified import procedures

  • VAT IT Systems rules and processes


  • The guides provide further information explaining what these changes mean for UK businesses that trade with the EU. You can find all of the guides we have produced to help UK businesses prepare for EU Exit on theTrading with the EU if the UK leaves without a deal page on GOV.UK.

    Further support and guidance for UK businesses

    If you are unsure how the UK leaving the EU in a no deal scenario will affect your business, then you can use our Prepare your business for the UK leaving the EU tool on GOV.UK. The tool helps all UK businesses:

  • find out what they need to do to prepare for the UK leaving the EU

  • what’s changing in their industry

  • information on specific rules and regulations.