ICAEW's Brexit hub has been archived and this new page brings together updates, guides, and other resources that are still relevant. For more information on how to access the archived hub, see the section on Archived pages.
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Complexity, with no clear guidance: the state of UK trade
- Article
- 23 Jul 2024
Underinvestment in UK government trade departments, the ongoing negative impacts of the contentious Brexit deal and geopolitical conflicts are causing major headaches for UK exporters and importers.
Border uncertainty holding back business
- Article
- 20 May 2024
Repeated delays in implementing a full UK border control regime in wake of the UK’s EU exit have had serious impacts on traders, according to the National Audit Office.
ICAEW joins newly formed E-Commerce Trade Commission
- Article
- 19 Jun 2023
The E-Commerce Trade Commission will support small businesses to start or grow their export business.
EC moves on delayed post-Brexit financial services agreement
- Article
- 26 May 2023
The agreement provides a way forward for a shared commitment to preserve financial stability, market integrity and consumer and investor protection
10 tips for goods import and export
- Article
- 21 Mar 2023
Since the UK left the EU on 31 December 2020, more businesses are required to classify movements of goods as imports and exports. Ruth Corkin and Ed Saltmarsh set out advice for businesses.
The Windsor Framework: VAT and duty implications
- Article
- 28 Feb 2023
The Windsor Framework, amending the Northern Ireland Protocol, includes changes to rules for movements of goods from Great Britain into Northern Ireland. ICAEW’s Tax Faculty sets out the VAT and duty implications.
Exclusive
The UK Financial Reporting Regime
- Helpsheets and support
- 17 Apr 2023
- PDF (408kb)
This factsheet provides an overview of the UK accounting framework, which accounting standards are applicable, and the options that are available to different types of entity.
Exclusive
Engagement letters helpsheet
- Helpsheets and support
- 18 May 2022
- DOCX (248kb)
Technical helpsheet providing sample wordings to help you draft engagement letters for a variety of typical engagements for both corporate and non-corporate clients. Includes full text and supplementary schedules.
Exclusive
Engagement letters helpsheet part 2 F
- Helpsheets and support
- 18 May 2022
- DOCX (236kb)
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers Part 2 F - Trusts and estates tax returns.
Brexit checklist
- Article
- 13 Sep 2021
Key points for business at the end of the Brexit transition period. Follow our quick-start guide, outlining a variety of areas that could impact your business post Brexit.
Brexit: Implications of changes to company law on corporate reporting
- Helpsheets and support
- 14 Jun 2021
The end of the transition period brought into effect changes in company law that have an impact on the preparation of the annual report and accounts. This guide outlines some of the practical implications.
UK VAT after the transitional period
- Helpsheets and support
- 09 Jun 2021
ICAEW guidance to help accountants and businesses understand how the UK’s VAT rules are changing from 1 January 2021.
Exclusive
TAXguide 09/21: Brexit – The corporate tax implications
- Technical release
- 15 Apr 2021
This TAXguide analyses the corporate tax impact of Brexit on the typical cycle of outbound and inbound business operations within the UK and the EU as from 1 January 2021. It analyses them from the viewpoint of both the UK and the member states of the EU.
Post-Brexit recognition of professional qualifications
- Helpsheets and support
- 09 Mar 2021
ICAEW is committed to helping members seeking professional recognition for the pursuit of regulated activities, such as statutory audit, in the European Economic Area (EEA) under the post-Brexit arrangements.
UK nationals retiring or moving to the EU in a post-Brexit world
- Webinar
- 24 Sep 2021
In this 2020 webinar, Jason Porter from Blevins Franks discusses the overall position of UK nationals visiting or moving to the EU before 31 December 2020 and what their position would be post-Brexit. Topics covered will include Withdrawl Agreement rules, legal residency, healthcare, and UK state pension.
Endorsement Board and other Brexit implications for financial reporting
- Webinar
- 29 Apr 2021
Hear about the role of the UK Endorsement Board and other financial reporting implications of Brexit.
Brexit and Audit
- Webinar
- 04 Feb 2021
The UK transition period ended on 31 December 2020. Join Donna Wilcox, RSM and Paul Winrow, MHA MacIntyre Hudson, as they discuss how the end of the Brexit transition period impacts auditor’s work.
Exclusive
The UK and DAC6 post-Brexit - where are we now?
- Webinar
- 19 Jan 2021
In this webinar ICAEW Tax Faculty Business Tax Manager, Richard Jones, is joined by Jo Myers and Ariana Kosyan of EY to get you up to speed with the current position and discover the likely future shape of disclosure requirements for UK advisers and their clients.
ICAEW reports
Analysing the EU exit charge – a policy insight update
- Report
- 22 Jun 2018
- PDF (431kb)
Our original policy insight ‘Analysing the EU Exit Charge' examined the net amount the UK could be required to pay on exiting the EU; we have now updated our analysis for the outcome of the negotiations, comparing our high scenario of £30bn with HM Treasury’s estimate of £37bn for the net financial settlement as reviewed by the National Audit Office.
How much will the UK pay to exit the EU?
- Article
- 16 May 2017
- PDF (1,566kb)
An ICAEW briefing paper on the potential UK exit charges when leaving the EU.
ICAEW submission to the House of Lords EU Internal Market Sub-Committee inquiry
- Article
- 24 Oct 2016
- PDF (242kb)
ICAEW representation
External resources
Brexit guidance
- Website
- 28 Mar 2022
Collection of guidance from GOV.UK on Brexit. Covers doing business with Europe including importing and exporting, business travel, providing services, transporting goods, employing people and exchanging data.
Institute of Export and International Trade
- Website
- 23 Feb 2021
The IOE&IT provides support, training and advice on international trade, exporting, customs, AEO status, and other key issues for UK businesses.
UK Export Finance
- Website
- 30 Sep 2020
The UK's export credit agency provides a range of services to support exporters. The website outlines their products, including: financing to help exporters win contracts; guarantee schemes to support companies in fulfilling orders; and insurance to help companies manage risks in challenging markets.
The Windsor Framework
- Website
- 27 Feb 2023
Policy paper providing details of the Windsor Framework, agreed by the UK and EU in February 2023 as a replacement for the Northern Ireland Protocol. Supporting documents include a sector explainer with guidance on the agreement’s implications for businesses across different sectors. Further detail on the arrangements giving effect to the Windsor Framework is also available.
Archived pages
You can access the archived version of ICAEW's Brexit hub via our Digital Archive. The archive provides snapshots of the hub's web pages between March 2021 and August 2022.