The agreement covers issues such as money, citizens` rights, border agreements and dispute resolution. It also includes a transition period and an overview of the future relationship between the UK and the EU. It was published on 14 November 2018 and was the result of the Brexit negotiations. The agreement was approved by the heads of state and government of the other 27 EU countries and by the British government led by Prime Minister Theresa May, but it faced opposition from the British Parliament, which needed approval for ratification. The approval of the European Parliament would also have been necessary. On January 15, 2019, the House of Commons rejected the withdrawal agreement by 432 votes to 202.  The House of Commons again rejected the agreement by 391 votes to 242 on 12 March 2019 and rejected it a third time, on 29 March 2019, by 344 votes to 286. On 22 October 2019, the revised withdrawal agreement negotiated by Boris Johnson`s government approved the first phase in Parliament, but Johnson halted the legislative process when the accelerated approval programme failed to receive the necessary support and announced his intention to declare a general election.  On 23 January 2020, Parliament ratified the agreement by adopting the withdrawal agreement; On 29 January 2020, the European Parliament approved the withdrawal agreement. It was then concluded by the Council of the European Union on 30 January 2020.
Northern Ireland was the main problem in the first Brexit negotiations, as both sides wanted to avoid border controls with the Republic of Ireland that could disrupt the 1998 Good Friday peace agreement. After Boris Johnson removed Theresa May as prime minister last year, his solution was to keep Northern Ireland in line with the EU customs code and internal market rules. The withdrawal agreement makes it clear that these are customs controls between Northern Ireland and Great Britain. Nevertheless, Mr Johnson has repeatedly denied that there will be a border in the Irish Sea. His new bill – reported in the Financial Times and described as clean-up by civil servants – aims to overturn the demand for the withdrawal agreement for goods export declarations moving from Northern Ireland to Britain and to remove a provision requiring Britain to provide details of public subsidies to companies operating in the province. The arbitration panel, in agreement with the parties, may decide not to hold a hearing. 5. The reasonable period of time may be extended by mutual agreement between the EU and the United Kingdom.
The agreement also provides for a transitional period, which will last until 31 December 2020 and can be extended by mutual agreement. During the transitional period, EU legislation will continue to apply to the UK (including participation in the European Economic Area, the internal market and the customs union) and the UK will continue to contribute to the EU budget, but the UK will not be represented in EU decision-making bodies.