Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC have made an assessment of the likelihood of the technology needed for new customs and regulatory processes between Great Britain and Northern Ireland being in place by the end of the transition period.

HMRC are committed to having IT systems in place to facilitate the flow of trade between Great Britain and Northern Ireland. This will include ensuring that information for both fiscal and regulatory purposes can be received and processed electronically.