1 On 29 March 2019, the United Kingdom (UK) is set to leave the European Union (EU). The government is preparing for when the UK–EU relationship changes and the EU begins treating the UK as a non-member state and third country for the purposes of EU law. 2 On 24 October 2018, we published our report: The UK border: preparedness for EU exit. 1 This report set out the basis on which the government had planned for the changes that may be required at the UK border and their potential impact; and assessed whether departments were on track to deliver the changes to systems, infrastructure and resources that they believed were required before the UK leaves the EU.