Thank you for the reply HM Government Admin1. I am aware of those guides, however some practical aspects have not been covered, i.e. how the IP EX/IM would work where the exporter and the importer are not the same trader given the INF5 forms no longer exist? More detailed guidance similar to the old Notice 221 would be appreciated.
Is HMRC working on a guidance to traders similar to Notice 3001 and Notice 221?