Assimilated law and UK tax after 1 January 2024: REUL(RR)A 2023 reforms, FA 2024 VAT/excise interpretation, and 1.5% SDRT/stamp duty changes

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Practice notes

This Practice Note considers the scope, nature and operation of assimilated law (previously ‘retained EU law’) in relation to the UK’s tax regime after 1 January 2024, being the commencement date for the key provisions of the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023). This Practice Note does not address the EU’s State aid rules at all. For information on State aid and tax, see Practice Note: State aid law and corporate taxation instead. For further details on the rules that applied immediately from the end of the Brexit implementation period (IP) at 11pm on 31 December 2020, then see the Practice Note: Retained EU law and tax. This Practice Note does cover general principles concerning assimilated law and VAT in outline. However, separate rules apply to the VAT treatment of goods moving into and out of Northern Ireland, and these are not included in this Practice Note at present. For details of these rules, see: Cross-border VAT—overview.

The implementation period—31 January to 31 December 2020

On 31 January 2020 (exit day), the UK ceased to be an EU Member State and stopped participating in the EU’s political institutions and governance structures...

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Web page updated on 21/05/2026

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