HCOTEG23000 - Law - background: European and environmental legislation You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The information provided below was written prior to the UK’s exit from the EU on 1 January 2021. Some of the information is still relevant to Northern Ireland as a consequence of the Northern Ireland Protocol. The information is also retained here as it may be useful to understand its background and influence over some of the policies, practices, and principles you will see set-out in UK legislation. Introduction