Excise notice 196: post-Brexit transition guidance from HMRC

Published on: 01 February 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published an updated excise notice 196. Subjects covered in this guidance include the changes resulting from the end of the Brexit transition period. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may continue to be issued, so stakeholders are advised to monitor these pages for updates.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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