The letter from the Business Secretary was sent to businesses in the construction sector. It provides tailored advice on what key actions businesses must take after the transition period ends on 31 December 2020. The letters contain QR codes and URLs which direct readers to GOV.UK, where they can view the online transition checker, sector specific webinars and access further guidance.

The letter was sent with a leaflet that provides further information about the new rules from 1 January 2021.