"The final bill facing the UK for Brexit could be almost £41bn. That estimate comes from Brussels and is up to £5billion higher than the UK government’ estimate. The new figure –  €47.5bn – is in Brussels’ 2020 budget account and compares with a UK estimate of between £35 billion and £39 billion. Tony Murphy, an Irish member of the European Court of Auditors, said the higher number is unlikely to change, even though it is currently only provisional. The higher EU estimate is another example of the UK government getting its figures wrong over Brexit. The bill covers the UK’s share of spending pledges made by the EU up until the end of the transition period on 31 December last year. The higher EU estimate is another example of the UK government getting its figures wrong over Brexit."
https://www.businessforscotland.com