Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the oral Evidence of the Permanent Secretary of HMRC of 5 November 2018 to the Public Accounts Committee, Question 152, what assessment he has made of the capacity of his Department to ensure that all legislation in relation to Customs, Vat and Excise required for the UK leaving the EU without a deal will be receive Royal Assent or Affirmative Resolution by 29 March 2019.

The Taxation (Cross-border Trade) Act 2018, which received Royal Assent on 13 September 2018, includes a series of substantive provisions and powers that will ensure functioning customs, VAT and excise regimes after EU exit.

The government remains confident that all required SIs will be brought forward in good time.