Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department has taken with HMRC to prepare the tax collection system for potential disruption caused in the event of the UK leaving the EU without a deal.

HMRC has well-developed plans to provide the flexibility to respond in the event of the UK leaving the EU without a deal, including guidance and support for businesses and individuals.

The Taxation (Cross Border Trade) Act received Royal Assent on 13 September 2018, and both Departments are making good progress in delivering the necessary secondary legislation for tax and customs. Resourcing plans are in place to fill EU Exit roles across HMRC’s various business areas. As of the end of January 2019, there are currently over 4,200 people working on EU Exit.

HMRC is committed to ensuring functioning tax and customs systems that facilitate the continuation of trade flow, the collection of revenues, and a secure UK border.