The UK National Audit Office (NAO) out with the big cost warning, higher than the £35bn-£39bn figure put forward by Theresa May

  • UK could pay an extra £3bn more in budget contributions
  • as well as an additional £2.9bn to the European Development Fund
  • Auditors have concluded that the Treasury's estimate includes £7.2bn of receipts which will go directly to the private sector and not to the government's accounts

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