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What do ham sandwiches, Spanish oranges and Percy Pig sweets have in common?
A few weeks ago that would have caused some head scratching but now most people will know the answer – they have all featured in stories about problems arising after the end of the Brexit transition period. In themselves they are probably minor irritants which will go away after we settle into the new system, but they are symptomatic of the fact that we are now operating in a very different trade and tax environment.
We all knew that change was on the way, but it is only when we see real-life examples that the extent of that change begins to become apparent. For example, who would have thought that HMRC would have to publish guidance on the need to set up a registration if a person uses a removal company when they move house from Great Britain to Northern Ireland?
Advisers dealing with customs duties are at the forefront of these developments but we should not underestimate the extent to which all of us are going to have to grow accustomed to change. There will something of a slow burn here as problems and anomalies gradually emerge. It is symptomatic of the extent of changes that HMRC’s manuals now come with a health warning advising readers to check the Brexit updates on GOV.UK for up-to-date information. I do not blame HMRC for this – updating everything is a gargantuan task.
