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Article summary

Following the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government has been reissuing a number of Brexit webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include Intrastat declarations which continue to apply for goods moved between Northern Ireland and the EU from 1 January 2021. The guidance within the refreshed webpages may not necessarily 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 post-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, so stakeholders are advised to monitor these pages for updates.