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The Kelpies image by Beninjam200 (Own work) [CC BY-SA 4.0], via Wikimedia Commons
The Falkirk Wheel by Sean Mack (Own work) [GFDL, CC-BY-SA-3.0 or CC BY 2.5], via Wikimedia Commons
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HMRC is urging VAT-registered UK businesses which trade exclusively with the EU to be prepared for a no deal Brexit.
HMRC has extended its Making Tax Digital for VAT pilot scheme to all eligible businesses.