The government has begun publishing detailed advice for trade between Great Britain (England, Scotland and Wales) and N Ireland, as required under the EU Withdrawal Agreement.

The key issue is that N Ireland will remain part of the EU Single Market and Customs Union after Brexit on 1 January 2021, whilst Great Britain will have left at the end of the Transition Period. The aim is to avoid a ‘hard border’ between North and South in Ireland, and support the Good Friday Agreement.