- Passport instead of ID card, plus an ETA for £20.
- The EHIC still covers short visits.
- To stay, you need a visa; the EU Settlement Scheme deadline for most people was 30 June 2021.
- British State Pensions keep rising every year when paid in the EU.
BREXIT · SINCE 2006
Brexit rules that apply today
You ship to England, own a company there or simply fly to London? These are the rules that touch your plans today, not the old headlines.
AT A GLANCE · AS OF NOVEMBER 2026
| Referendum | 23 June 2016, 51.9 % for leaving |
| Exit | 31 January 2020, transition period until 31 December 2020 |
| Trade agreement (TCA) | in force since 1 May 2021: zero tariffs on originating goods, but customs declarations |
| New in 2026 on the EU side | no duty relief up to €150 since 1 July 2026; €2 handling fee per item category on distance sales since 1 November 2026 |
| Planned in the UK | end of the customs relief up to £135, by regulations no later than October 2028 |
| Under negotiation | SPS agreement for food and plants, not yet concluded |
Ten years after the referendum: what Brexit left behind
On 23 June 2016, 51.9 % of British voters chose to leave the EU. On 31 January 2020 it happened, and since 1 January 2021 the United Kingdom has simply been a third country for anyone in the EU. That sounds like history, but it is daily routine: every delivery needs a customs declaration, every trip an ETA, and every UK company run from the continent an honest review.
The rules keep moving, too. In 2026 the EU abolished duty relief for small consignments up to €150 and introduced a handling fee, the UK plans to end its own customs relief up to £135, and both sides are negotiating an agreement on food and plants. If you live, trade or work with the UK, you need today's rules, not those of 2021.
On these pages we sort Brexit by what you are planning. Why it came to this at all is explained in why Brexit happened. If you want to move to the UK yourself, there is a separate section on moving to the UK.
Brexit by topic
Each page stands on its own and is up to date as of November 2026.
Why Britain left the EUThe back story, the referendum, Article 50, the exit and the trade deal, and what still echoes today.Read the causes →VAT with Great BritainThe £135 rule, registration with no threshold, reverse charge, invoices to and from the UK.Go to VAT →Customs: EORI, commodity codes, postponed VATGB and XI EORI, the right commodity code, rules of origin for zero duty and import VAT without paying up front.Go to customs →Returns and refundsReturned goods without duty, reclaiming import VAT, and what you never get back.Go to returns →Northern Ireland and the Windsor FrameworkBritish, but almost EU for goods: XI numbers, VAT and customs for deliveries to Northern Ireland.Go to Northern Ireland →Brexit for EU businessesThe UK Ltd run from the EU, business trips, staff in the UK, data protection and the economic balance.Go to businesses →Brexit for EU citizensPassport instead of ID card, ETA, living and working, healthcare, pensions and roaming.Go to citizens →
For businesses and for private individuals
Brexit hits the two groups in different places. The questions we hear most:
You run a business
- Do I have to register for UK VAT? Yes, if you make taxable sales in the UK without being established there, with no threshold.
- Which EORI do I need? Your EU one for the export, a GB EORI for imports into England, Scotland and Wales.
- Is my UK Ltd run from the EU still safe? EU countries no longer have to recognise it; have it checked.
- Can I send staff to the UK? Yes, for up to two years with a certificate of coverage in your home social security system; the visa is a separate question.
You travel or move
What we do for you
St Matthew has advised clients on UK tax since 2006: before Brexit, during it and since. In the UK Tax Consult we work out which Brexit rules apply to your case and set the next steps.
For the most common trading case there is a fixed package: UK VAT Registration for businesses selling to British customers that need a UK VAT number for it.
Which Brexit rules apply to you?
One conversation, your situation, a clear plan. By phone, Zoom or Signal.