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Downing Street has "wholeheartedly" rejected comments in a memorandum leaked to the press describing cabinet "divisions" over Brexit.

The document, compiled by consultancy firm Deloitte and obtained by the Times newspaper, says Whitehall is working on 500 Brexit-related projects and could need 30,000 extra staff.

But the prime minister's spokeswoman said the work had been "unsolicited".

And Deloitte said there had been no "access" to Number 10 for the report.

No "input from any other government departments" had been received, the company added.

Prime Minister Theresa May wants to invoke Article 50 of the Lisbon Treaty - beginning the formal two-year process for leaving the EU - by the end of March next year.

The government said the leaked memo - entitled "Brexit Update" of 7 November - had been written by a consultant and was not a Cabinet Office document, as reported in earlier versions of this story.

The prime minister's spokeswoman added that someone from the accountancy firm Deloitte had produced it and "the individual is not working for the Cabinet Office on this". The person had never been inside 10 Downing Street and had not engaged with officials since Theresa May had become prime minister, the spokeswoman said.

The document identifies cabinet splits between Foreign Secretary Boris Johnson, Brexit Secretary David Davis and International Trade Secretary Liam Fox on one side, and Chancellor Philip Hammond and Business Secretary Greg Clark on the other.

It says Mrs May is "acquiring a reputation of drawing in decisions and details to settle matters herself" - an approach it describes as being "unlikely to be sustainable".

Image copyright Getty Images Image caption Prime Minister Theresa May has vowed to "make a success" of Brexit

It says: "Every department has developed a 'bottom-up' plan of what the impact of Brexit could be - and its plan to cope with the 'worst case'.

"Although necessary, this falls considerably short of having a 'government plan for Brexit' because it has no prioritisation and no link to the overall negotiation strategy."

But the PM's spokeswoman said it was "so far removed from the government's assessment". She also "wholeheartedly" disputed the suggestion in the memo that there was no plan for Brexit.

Late on Tuesday afternoon Deloitte issued a statement about the memo saying: "This was a note intended primarily for internal audiences. It was not commissioned by the Cabinet Office, nor any other government department, and represents a view of the task facing Whitehall.

"This work was conducted without access to Number 10 or input from any other government departments."

Labour 'won't block Article 50'

Former Conservative Chancellor Ken Clarke, a prominent supporter of the UK staying in the European Union, told BBC Radio 4's The World at One said of the memo: "I think it's probably entirely accurate. It rings very true."

He added: "It's going to take a good six months to work out how to manage the damage [from Brexit]."

Meanwhile, shadow chancellor John McDonnell said the government's "shambolic" approach to Brexit was failing to equip the UK economy for leaving the EU.

In a speech, he described the chancellor as isolated from cabinet colleagues and "too weak" to make Brexit a success.

However, Mr McDonnell said Labour would not attempt to block or delay the triggering of Article 50 in Parliament.

"To do so would put Labour against the majority will of the British people and on the side of certain corporate elites, who have always had the British people at the back of the queue," he said.

Liberal Democrat EU spokesman Nick Clegg said: "The problem is we don't have any decisions from the government. We don't know what it means when it says, 'Brexit means Brexit.'"

The government is appealing against a High Court ruling that Parliament should have a say before the UK invokes Article 50. The hearing is due to begin at the Supreme Court on 5 December.</s>The U.K. government is struggling to formulate a plan for Brexit.

That's according to a memo published by The Times newspaper. The leaked memo, written by an external consultant, claims it could take another six months for the government to settle on a strategy for EU exit talks.

It also claims that the government is working on 500 Brexit projects that could require it to hire 30,000 officials.

The office of Prime Minister Theresa May dismissed the report, saying it was not prepared by the government.

"It was produced by an individual from an external accountancy firm," a government spokesman said. "It has no authority and we don't recognize any of the claims it makes. We are getting on with the job of delivering Brexit and making a success of it."

The accountancy firm, Deloitte, said the note was intended "primarily for internal audiences" and was compiled without input from the prime minister's office or any other government department.

That account was disputed by Times journalist Deborah Haynes, who tweeted that senior officials had worked with Deloitte on the memo.

Billed as a "Brexit update," and dated Nov. 7, the memo says that divisions within May's cabinet have slowed the decision making process, and political priorities have trumped economic concerns.

"The prime minister is rapidly acquiring the reputation of drawing in decisions and details to settle matters herself -- which is unlikely to be sustainable," the memo says.

British officials have continued to dodge public questions about the kind of trading relationship they want with the EU after Brexit. They say they don't want to reveal their hand before two years of hard bargaining get underway, probably early next year.

There are major unanswered questions related to immigration. The government is also facing an onslaught of legal challenges to Brexit and the possibility of another referendum on Scottish independence from the U.K.

The memo suggests that businesses, which are hungry for details, should not expect easy answers.

"There will be no clear economic-Brexit strategy any time soon because it is being developed on a case-by-case basis as specific decisions are forced on government," the memo says.</s>Britain has no overall plan for Brexit and the strategy for leaving the European Union might not be agreed for six months due to divisions in Prime Minister Theresa May’s government, according to a leaked memo seen by the BBC and The Times.

The leaked document, prepared for the Cabinet Office by a consultant, said government departments were working on more than 500 Brexit-related projects and might require an additional 30,000 civil servants.

May’s office said it did not recognize the claims made in the memo.

“This is not a government report and we don’t recognize the claims made in it,” a spokesman for May’s office said. “We are focused on getting on with the job of delivering Brexit and making a success of it.”

Titled “Brexit Update” and dated Nov. 7, the memo criticizes May for her tendency of “drawing in decisions and details to settle the matter herself,” the BBC and the Times reported on Tuesday.

It said there was no common Brexit strategy because of ministerial divisions with Foreign Secretary Boris Johnson, Trade Minister Liam Fox and Brexit Minister David Davis on one side and finance minister Philip Hammond and Business Secretary Greg Clark on the other.

The document also says that “major players” in industry were likely to “point a gun at government’s head” to secure assurances similar to that given to carmaker Nissan that it would not suffer from Brexit.

May has promised to trigger Article 50 of the Lisbon Treaty, which kicks off two years of talks to leave the EU, by the end of March but she has so far given little away about her plans for Britain’s future relationship with the bloc.</s>One of the world’s largest consultancy firms has insisted that a leaked memo that claimed there was no government-wide Brexit plan was meant for “internal audiences” and was not commissioned by the Cabinet Office.

Deloitte issued a statement after Theresa May’s spokeswoman launched an attack on the reporting of the memo in which she said the story represented a “firm touting for business and aided by the media”.

A spokesperson for the company said: “This was a note intended primarily for internal audiences. It was not commissioned by the Cabinet Office, nor any other government department, and represents a view of the task facing Whitehall. This work was conducted without access to No 10 or input from any other government departments.”



The memo, which was obtained by the Times, said Whitehall was working on more than 500 projects relating to leaving the EU and might need to hire 30,000 extra civil servants. The report led to a number of groups warning that Whitehall was struggling with the unprecedented scale of the Brexit task.

Downing Street called it an “unsolicited document that has had nothing to do with the government at all” – although Theresa May’s spokeswoman admitted David Cameron’s government had used the company to look at issues around Brexit.

The union official representing the most senior civil servants warned that leaving the EU posed the single biggest task for the UK’s civil service since the second world war.

Dave Penman – general secretary of the FDA, which represents leading public servants including permanent secretaries – said there was “no indication” that May would use next week’s autumn statement to boost funding.

But he said that ministers would reap the consequences of “Brexit on the cheap” with other policy priorities being squeezed out.

“Whether the memo represents a considered government position or not, it’s clear that unpacking 40 years of EU membership is the single biggest task facing the civil service since the second world war,” he said.



“While politicians squabble about hard and soft Brexit, there is a deafening silence from ministers over whether any additional resources will be provided to deliver this momentous task. Brexit on the cheap appears to be the government’s preferred approach, but this will satisfy no one.”

He said that while the autumn statement might be used to offer money for two new Brexit departments, there was no suggestion that ministers would plough more money into the work going on in other key areas, such as environment, work and pensions or in the Home Office.

“There is no indication that they are considering additional resources to government departments to support the Brexit process,” he said. “This will be ministerial priority – but what is going to give?”</s>The British government has no overarching plan for Brexit and may take another six months to agree a negotiating strategy, according to a leaked memo today.



 Civil servants are struggling to cope with more than 500 Brexit-related projects and an extra 30,000 extra staff may be needed to handle the workload, according to the memo published by The Times, reportedly prepared for the government by a consultant.



 The document, dated November 7 and titled "Brexit update", says "no common strategy has emerged" for leaving the European Union, despite lengthy debate among senior officials.



 The government of Prime Minister Theresa May denied the claims and said it did not commission the report.



 "This is not a government report and we don't recognise the claims made in it," a spokesman for May's office said. "We are focused on getting on with the job of delivering Brexit and making a success of it," he said.



 It could take another six months for the British government to agree on its priorities for Brexit, the memo, also seen by the BBC, suggests. Although each government department has developed plans to cope with the departure, "this falls considerably short of having a 'Government plan for Brexit' because it has no prioritisation and no link to the overall negotiation strategy," the memo reportedly states.



 It criticises May's approach, accusing her of "drawing in decisions and details to settle matters herself". May has promised to trigger Article 50 of the Lisbon Treaty by the end of March next year to formally start the process of leaving the EU, but she has so far given few details of her strategy.



 The leaked memo also says big businesses are expected to "point a gun at the government's head" after the government assured carmaker Nissan that it would not lose out on investment after Britain leaves the EU.



 May used a key address in the City of London late yesterday to say that Britain will seize on Brexit to become a global leader on free trade and "forge new and dynamic trading agreements".</s>Prime Minister Theresa May's Government has no Brexit plan and a poor understanding of what leaving the European Union means for industry, according to a leaked memo prepared for the Cabinet Office.

The November 7 memo obtained by a national newspaper also suggests that Cabinet splits are delaying the Government's ability to agree a negotiating strategy ahead of its goal to begin the Brexit process by April.

Titled "Brexit Update", it criticises the Prime Minister for "drawing in decisions and details to settle matters herself", and warns that big companies will "point a gun at the Government's head" after Nissan was given assurances about trading conditions once Britain leaves the EU.

According to the newspaper, the memo written by a consultant working for the Cabinet Office, said: "Every department has developed a 'bottom-up' plan of what the impact of Brexit could be - and its plan to cope with the 'worst case'.

"Although necessary, this falls considerably short of having a 'Government plan for Brexit' because it has no prioritisation and no link to the overall negotiation strategy."

According to the newspaper, it said the Government could take another six months to decide what its priorities are, adding: "Despite extended debate among (department) permanent secretaries, no common strategy has emerged.

"It is likely that the senior ranks in the civil service will feel compelled to present potential high level plan(s) to avoid further drift.

"Departments are struggling to come up to speed on the potential Brexit effects on industry.

"This is due to starting from a relatively low base of insight and also due to fragmentation."

The memo also suggested that the Government does not have enough officials to implement Brexit quickly, with departments developing individual plans which have resulted in "well over 500 projects".

Responding to the report, a Government spokesman said: "This is not a Government report and we don't recognise the claims made in it.

"We are focused on getting on with the job of delivering Brexit and making a success of it."

Meanwhile, Mrs May has received a boost to her plan to trigger Article 50 of the EU treaties to begin the process of leaving the bloc by April.

Labour has pledged not to block or delay it and called for a "more positive" view of Brexit.

In a speech in central London, shadow chancellor John McDonnell will say: "We must not try to re-fight the referendum or push for a second vote. And if Article 50 needs to be triggered in Parliament, we will not seek to block or delay it.

"To do so would put Labour against the majority will of the British people and on the side of certain corporate elites, who have always had the British people at the back of the queue."

He will say Labour should "embrace the enormous opportunities to reshape our country that Brexit has opened for us", adding: "In that way we can speak again to those who were left behind and offer a positive, ambitious vision instead of leaving the field open to divisive Trump-style politics."

Chris Grayling said the report was "not something the Government's commissioned, it is not something we recognise".

The Transport Secretary denied claims that an extra 30,000 civil servants are needed to take Britain out of the EU.

Mr Grayling, who sits on the Brexit Cabinet committee, told BBC Radio 4's Today programme: "I don't know what 30,000 people would do in this process."

He dismissed suggestions that interim Ukip leader Nigel Farage, who has close links to Donald Trump, should have a formal role in dealing with the president-elect.

He said: "Nigel Farage played a significant role in the referendum campaign but we have a team of people on the ground in Washington who have been building ties with the Trump transition team for many months.

"We have ministers in the current government who have close ties to senior Republicans, who know people in the Trump transition team. There are normal government to government relations in a period like this and that's what's going to happen."

Dave Penman, general secretary of senior public servants' union the FDA, said that Brexit represented "the single biggest task facing the civil service since the Second World War" and warned that ministers appeared to be trying to do it "on the cheap".

"Whilst politicians squabble about hard and soft Brexit, there is a deafening silence from ministers over whether any additional resources will be provided to deliver this momentous task," said Mr Penman.

"Brexit on the cheap appears to be the Government's preferred approach, but this will satisfy no-one. Next week's Autumn Statement is the Government's opportunity to outline how it will provide the resources the civil service needs to ensure a successful Brexit.

"The civil service can deliver a positive outcome for the UK, but to do so it must be given the necessary capacity, capability and clear political direction."

Scottish National Party Europe spokesman Stephen Gethins said: "This leaked memo offers a staggering insight into the utter confusion and chaos that dominates the shambolic Tory Party right to the very top, with the Prime Minister.

"Theresa May can no longer expect to blindly push the UK to the brink with clouded rhetoric on the Tories' ideological pursuing of a hard-right Brexit."

Labour MP Pat McFadden, of the Open Britain campaign, said: "This report shows how totally unprepared the leaders of the Leave campaign were for winning the referendum.They urged the UK to leave without having any real idea of what it would involve.

"Now the Government is desperately scrabbling to catch up. There is an urgent need for clarity from Government about priorities, without which this will all be much more difficult and costlier."

Liberal Democrat eader Tim Farron said: "This shambles at the heart of government confirms that the only reason Theresa May won't tell us her Brexit plan is because she doesn't have one.

"It's time for the Prime Minister to stop being led astray by her warring cabinet. Otherwise her Government is heading for the worst possible outcome - a reckless, destructive Brexit that will do untold damage to British jobs and the economy."</s>The Government is fending off accusations that it has no clear plans for leaving the EU and lacks the resources to meet self-imposed deadlines, following the leak of a highly critical report into its handling of Brexit.

The leaked Deloitte memo claims Cabinet ministers are at loggerheads over negotiating strategies and Whitehall is facing a potential staffing shortage of 30,00 civil servants.

The document has been furiously dismissed by Downing Street sources, who argue it has “nothing to do with Government” and lacks any “credence”.

But its conclusions have been backed up by the respected thinktank the Institute for Government, which warns Brexit could prove “unsustainable” for some Whiltehall departments.

IFG researcher and former Deloitte employee Joe Owen said that while he may not recognise all of the accountancy firm’s figures, some of its claims did chime with the thinktank’s findings.

Writing on the IFG website, he said Whitehall has the “technical skills” required to deliver Brexit, but “does not have the capacity” on top of existing commitments.

“The work required to deliver Brexit has been described to us as an ‘existential threat’ to how some departments operate,” he said.

“Managing this whilst continuing to deliver existing priorities with the smallest civil service in decades is unsustainable.

“There is a huge amount of work already under way in both Department for Exiting the European Union and the rest of Whitehall.

“[But] failure to reveal the Government’s plan... is eroding confidence among business and investors, and encouraging unhelpful speculation about what the final destination might be.”

The assessment by Mr Owen came amid an ongoing row over the Deloitte memo, which came to light on Tuesday after it was leaked to the Times.

The document claimed that Cabinet splits are delaying the Government’s ability to agree a Brexit negotiating strategy, and that civil servants are struggling to cope with the workload and timetable.

A spokesman for the Prime Minister promptly disowned the memo, claiming it was “unsolicited” and “has nothing to do with the Government at all”.

She said Downing Street “[does not] recognise any of the claims it makes” and suggested it was the work of a firm “touting for busines”.

Deloitte has since confirmed that the report was not commissioned by any Government department and represents “a view of the task facing Whitehall”.

It went on to stress that the work was “intended primarily for internal audiences” and conducted “without access to Number 10”.

However, the senior civil servants’ union FDA said the memo appeared to confirm its fears that ministers are trying to implement Brexit “on the cheap”.

Chairman Dave Penman said there is a “deafening silence” from ministers over whether any additional resources will be provided to carry out the task.

He said: “Brexit on the cheap appears to be the Government’s preferred approach, but this will satisfy noone.

“Next week’s Autumn Statement is the Government’s opportunity to outline how it will provide the resources the civil service needs.”

Labour’s shadow Brexit secretary Keir Starmer said the report “is absolutely right” in claiming the Government does not have a plan.

SNP Europe spokesman Stephen Gethins said it offered a “staggering insight” into the “utter confusion and chaos” within the the Tory party.

But Tory MP Stuart Andrew critcised the document’s use of “questionable figures”.

He added: “The allegations of rifts forming in the Cabinet are simply wrong.”</s>THERESA May's floundering Government has no Brexit plan and a poor understanding of what leaving the European Union means for industry, according to a leaked memo prepared for the Cabinet Office.

The November 7 memo obtained by The Times also suggests that Cabinet splits are delaying the Government's ability to agree a negotiating strategy ahead of its goal to begin the Brexit process by April .

Titled "Brexit Update", it criticises the Prime Minister for "drawing in decisions and details to settle matters herself", and warns that big companies will "point a gun at the Government's head" after Nissan was given assurances about trading conditions once Britain leaves the EU.

According to The Times, the memo written by a consultant working for the Cabinet Office, said: "Every department has developed a 'bottom-up' plan of what the impact of Brexit could be - and its plan to cope with the 'worst case'.
• Jeremy Corbyn gives Theresa May ultimatum: Agree to Labour's Brexit terms or I'll force election in spring

"Although necessary, this falls considerably short of having a ' Government plan for Brexit ' because it has no prioritisation and no link to the overall negotiation strategy."

According to The Times, it said the Government could take another six months to decide what its priorities are, adding: "Despite extended debate among (department) permanent secretaries, no common strategy has emerged.

"It is likely that the senior ranks in the civil service will feel compelled to present potential high level plan(s) to avoid further drift.

"Departments are struggling to come up to speed on the potential Brexit effects on industry.

"This is due to starting from a relatively low base of insight and also due to fragmentation."

The memo also suggested that the Government does not have enough officials to implement Brexit quickly, with departments developing individual plans which have resulted in "well over 500 projects".

An extra 30,000 civil servants are also said to be needed to help organise the bureaucratic process that will take Britain out of the EU.
• Match made in hell: Nigel Farage becomes first British politician to meet Donald Trump

Responding to the report, a Government spokesman said: "This is not a Government report and we don't recognise the claims made in it.

"We are focused on getting on with the job of delivering Brexit and making a success of it."

Meanwhile, May has received a boost to her plan to trigger Article 50 of the EU treaties to begin the process of leaving the bloc by April.

Labour has pledged not to block or delay it and called for a "more positive" view of Brexit.

In a speech in central London, shadow chancellor John McDonnell will say: "We must not try to re-fight the referendum or push for a second vote.

"And if Article 50 needs to be triggered in Parliament, we will not seek to block or delay it.

"To do so would put Labour against the majority will of the British people and on the side of certain corporate elites, who have always had the British people at the back of the queue."

He will say Labour should "embrace the enormous opportunities to reshape our country that Brexit has opened for us", adding: "In that way we can speak again to those who were left behind and offer a positive, ambitious vision instead of leaving the field open to divisive Trump-style politics."</s>A LEAKED memo suggesting that Theresa May’s administration has no plan for Brexit has been disowned by ministers, with a spokesman saying it has “nothing to do with the Government at all”.

The document, obtained by The Times, warned that Cabinet splits were delaying the Government’s ability to agree a negotiating strategy, which may not be ready for six months - after Mrs May’s deadline of March 2017 for the launch of withdrawal talks with the EU.

According to the newspaper, the memo was written by a consultant working for the Cabinet Office, who had identified “well over 500 projects” being undertaken by Whitehall departments to implement Brexit, creating the need for up to 30,000 extra civil servants.

But a Government spokesman said the document was “unsolicited” and had no authority.

“This unsolicited document has nothing to do with the Government at all, said the spokesman. “It was produced by an individual from an external accountancy firm. It has no authority and we don’t recognise any of the claims it makes. We are getting on with the job of delivering Brexit and making a success of it.”

The row came as reports emerged that Brussels may demand up to 40-60 billion euros (£34-52 billion) as an “exit bill” from the UK, to cover unpaid budget commitments, pension liabilities, loan guarantees and spending on UK-based projects.

The Financial Times said the sum - equivalent to around three to five years’ worth of UK contributions to EU budgets - was part of a negotiating position being drawn up by the European Commission ahead of formal talks under Article 50 of the EU treaties, expected to lead to Brexit in 2019.

Commission chief Brexit negotiator Michel Barnier was reported to be pushing for a draft exit deal by mid-2018 under a narrow “divorce-first” negotiating stance, which would defer detailed talks on future trading relations until after the terms of departure are agreed.

Under this plan, transitional arrangements could be put in place to cover the period of five or more years until a trade deal is sealed, said the FT.

The Times memo, dated November 7 and entitled “Brexit Update”, warns that while each Whitehall department has developed Brexit plans, these fall “considerably short” of a “Government plan for Brexit” because of the lack of prioritisation and an overall negotiation strategy.

It criticises Mrs May for “drawing in decisions and details to settle matters herself”, and warns that big companies will “point a gun at the Government’s head” after Nissan was given assurances about trading conditions once Britain leaves the EU.

And it identifies a split between the “three Brexiteers” - Boris Johnson, David Davis and Liam Fox - on one side and Chancellor Philip Hammond and Business Secretary Greg Clark on the other, which it claims is holding back agreement on a plan.

Despite extended debate among senior civil servants, “no common strategy has emerged” and “departments are struggling to come up to speed on the potential Brexit effects on industry”, it said.

A senior civil servants’ union warned that the memo appeared to confirm ministers were hoping to implement Brexit “on the cheap”.

“Whilst politicians squabble about hard and soft Brexit, there is a deafening silence from ministers over whether any additional resources will be provided to deliver this momentous task,” said FDA chairman Dave Penman.

“Brexit on the cheap appears to be the Government’s preferred approach, but this will satisfy no-one. Next week’s Autumn Statement is the Government’s opportunity to outline how it will provide the resources the civil service needs to ensure a successful Brexit.

Liberal Democrat leader Tim Farron said the memo had exposed a “shambles” at the heart of government, while SNP Europe spokesman Stephen Gethins said it offered a “staggering insight into the utter confusion and chaos” within the upper ranks of the Conservative Party.

And Labour MP Pat McFadden, of the Open Britain campaign, said: “This report shows how totally unprepared the leaders of the Leave campaign were for winning the referendum.They urged the UK to leave without having any real idea of what it would involve.”

Transport Secretary Chris Grayling, who sits on the Cabinet’s Brexit committee, dismissed suggestions that the civil service would have to recruit tens of thousands to deal with the workload associated with unravelling the UK’s EU membership.

“I don’t know what 30,000 people would do in this process,” Mr Grayling told BBC Radio 4’s Today.

Meanwhile, Mrs May received a boost, as Labour pledged not to block or delay the invocation of Article 50 and called for a “more positive” view of Brexit.

In a speech in central London, shadow chancellor John McDonnell said: “We must not try to re-fight the referendum or push for a second vote. And if Article 50 needs to be triggered in Parliament, we will not seek to block or delay it.

“To do so would put Labour against the majority will of the British people and on the side of certain corporate elites, who have always had the British people at the back of the queue.”

Labour should “embrace the enormous opportunities to reshape our country that Brexit has opened for us”, said the shadow chancellor, adding: “In that way we can speak again to those who were left behind and offer a positive, ambitious vision instead of leaving the field open to divisive Trump-style politics.”

Mr McDonnell said it is a “dereliction of duty” that the Government has not hired enough Whitehall staff to deal with Brexit just months away from triggering Article 50.

Answering questions after a central London speech, the shadow chancellor said: “If we need the staff we need to employ them, whether it’s 30,000 or below.

“I just find it staggering that we have a Government facing a momentous decision on the implementation of negotiations and they haven’t even staffed up.

He also criticised ministers for putting their careers ahead of the interests of the country.

“It isn’t just about staffing, the memo is confirming what we knew, which is ministers arguing amongst themselves all the time, no common view of the way forward and no shared vision of the future for our country,” he said.

“It’s just dismal what’s happening at the moment, to actually start putting their individual careers or their individual ideologies before the interests of the country is unacceptable.”</s>Britain has no overall plan for Brexit and the strategy for leaving the European Union might not be agreed for six months due to divisions in prime minister Theresa May’s government, according to a leaked memo seen by the BBC and The Times.

The leaked document, prepared for the Cabinet Office by a consultant, said government departments were working on more than 500 Brexit-related projects and might require an additional 30,000 civil servants.

The memo, titled “Brexit Update”, criticises Ms May for her tendency of “drawing in decisions and details to settle the matter herself,” the BBC and the Times said on Tuesday.

“This is not a government report and we don’t recognise the claims made in it,” a spokesman for Ms May’s office said. “We are focused on getting on with the job of delivering Brexit and making a success of it.”

Meanwhile, the head of the International Monetary Fund (IMF) has said “significant uncertainty” remains over the UK’s future relationship with the European Union.

Christine Lagarde refused to comment directly on whether she believed Brexit would damage the UK economy.

Ms Lagarde told the Press Association: “We’ll see how it goes. Certainly what we have at the moment, still, is significant uncertainty as to what the terms and conditions of the relationship will be between Europe and the United Kingdom.

“We’ve been partners for a long time and I hope it continues.”

IMF managing director Ms Lagarde was speaking at Glamour’s Women of the Year Awards in Los Angeles, where she received a lifetime achievement honour.

Before the referendum, the IMF forecast that withdrawal from the EU could force the UK into recession in 2017 and deliver a 5.6 per cent hit to national income by the end of the decade.

Ms Lagarde had rated the consequences of leaving the EU between “pretty bad to very, very bad” for the UK.

After the referendum result in June, she said: “We urge the authorities in the UK and Europe to work collaboratively to ensure a smooth transition to a new economic relationship between the UK and the EU, including by clarifying the procedures and broad objectives that will guide the process.”
There is no plan for Brexit, according to a critical leaked memo from the consulting firm Deloitte Touche Tohmatsu Limited. The document indicates Whitehall is working on 500 Brexit-related projects. Both Deloitte and the British Government confirm the document is an internal working document from Deloitte that was compiled without government approval or assistance.