Boris Johnson has been accused of pursuing a “scorched earth” approach to trade negotiations with the EU, as he sets out his plans to broker an agreement with the bloc.

In a major speech on Monday – after the UK severed its 47-year membership of the EU – Mr Johnson will outline his ambitions for a future trade relationship with Brussels to businesses and ambassadors from across the globe.

The prime minister is expected to say that “no achievement lies beyond our reach”, in the imminent trade talks, and will insist there will be no alignment with the EU – a move that will create considerable concern among UK firms.

“There are two likely outcomes in negotiation – a free trade deal like Canada or a looser arrangement like Australia – and we are happy to pursue both,” a government source said on Saturday.

As it stands, the EU trades with Australia under a partnership agreed in 2008, and is currently negotiating a free trade agreement with the bloc. Canada brokered a free trade agreement with Brussels over several years, eliminating 98 per cent of tariffs on goods, but it does little for financial services.

Brexit celebrations in Parliament Square Show all 37 1 /37 Brexit celebrations in Parliament Square Brexit celebrations in Parliament Square Pro-Brexit supporters celebrating in Parliament Square, after the UK left the European Union on 31 January. Ending 47 years of membership PA Brexit celebrations in Parliament Square Big Ben, shows the hands at eleven o'clock at night AFP via Getty Brexit celebrations in Parliament Square Pro Brexit supporters attend the Brexit Day Celebration Party hosted by Leave Means Leave Getty Brexit celebrations in Parliament Square Brexit Party leader Nigel Farage smiles on stage AFP/Getty Brexit celebrations in Parliament Square People celebrate in Parliament Square Reuters Brexit celebrations in Parliament Square A Brexit supporter celebrates during a rally in Parliament square AP Brexit celebrations in Parliament Square Police form a line at Parliament Square to prevent a small group of anti-Brexit protestors from going through to the main Brexit rally PA Brexit celebrations in Parliament Square Nigel Farage speaks to pro-Brexit supporters PA Brexit celebrations in Parliament Square Pro-Brexit supporters in Parliament Square, London, as the UK prepares to leave the European Union, ending 47 years of close and sometimes uncomfortable ties to Brussels. PA Photo. Picture date: Friday January 31, 2020. See PA story POLITICS Brexit. Photo credit should read: Jonathan Brady/PA Wire Jonathan Brady PA Brexit celebrations in Parliament Square JD Wetherspoon Chairman Tim Martin speaks as people wave flags Reuters Brexit celebrations in Parliament Square Jeff J Mitchell Getty Brexit celebrations in Parliament Square Brexit supporters wave Union flags as they watch the big screen AFP via Getty Brexit celebrations in Parliament Square Brexit Party leader, Nigel Farage arrives Reuters Brexit celebrations in Parliament Square Brexit supporters gather AP Brexit celebrations in Parliament Square Ann Widdecombe speaks to pro-Brexit supporters PA Brexit celebrations in Parliament Square Brexit supporters wave Union flags as they watch the big screen AFP via Getty Brexit celebrations in Parliament Square Brexit supporters wait for the festivities to begin in Parliament Square, the venue for the Leave Means Leave Brexit Celebration in central London on January 31, 2020, the day that the UK formally leaves the European Union. - Brexit supporters gathered outside parliament on Friday to cheer Britain's departure from the European Union following three years of epic political drama -- but for others there were only tears. After 47 years in the European fold, the country leaves the EU at 11:00pm (2300 GMT) on Friday, with a handful of the most enthusiastic supporters gathering opposite the Houses of Parliament 12 hours before the final countdown. (Photo by ISABEL INFANTES / AFP) (Photo by ISABEL INFANTES/AFP via Getty Images) ISABEL INFANTES AFP via Getty Brexit celebrations in Parliament Square People wave British Union Jack flags as they celebrate Reuters Brexit celebrations in Parliament Square Pro-Brexit demonstrators celebrate on Parliament Square on Brexit day Reuters Brexit celebrations in Parliament Square A pro-Brexit supporter jumps on an EU flag PA Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Leon Neal/Getty Images) Leon Neal Getty Brexit celebrations in Parliament Square Brexit supporter wave Union flags as they wait near a statue of British war-time Prime Minister Winston Churchill, for the festivities to begin in Parliament Square, the venue for the Leave Means Leave Brexit Celebration in central London on January 31, 2020, the day that the UK formally leaves the European Union. - Brexit supporters gathered outside parliament on Friday to cheer Britain's departure from the European Union following three years of epic political drama -- but for others there were only tears. After 47 years in the European fold, the country leaves the EU at 11:00pm (2300 GMT) on Friday, with a handful of the most enthusiastic supporters gathering opposite the Houses of Parliament 12 hours before the final countdown. (Photo by ISABEL INFANTES / AFP) (Photo by ISABEL INFANTES/AFP via Getty Images) ISABEL INFANTES AFP via Getty Brexit celebrations in Parliament Square Brexit supporters gather in Parliament Square, London, as the UK prepares to leave the European Union after 47 years. PA Photo. Picture date: Friday January 31, 2020. See PA story POLITICS Brexit. Photo credit should read: Jonathan Brady/PA Wire Jonathan Brady PA Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Jeff J Mitchell/Getty Images) Leon Neal Getty Brexit celebrations in Parliament Square People draped in UK flags walks across Parliament Square during a rainfall in London, Friday, Jan. 31, 2020. Britain officially leaves the European Union on Friday after a debilitating political period that has bitterly divided the nation since the 2016 Brexit referendum. (AP Photo/Kirsty Wigglesworth) Kirsty Wigglesworth AP Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Jeff J Mitchell/Getty Images) Jeff J Mitchell Getty Brexit celebrations in Parliament Square A man waves Union flags from a small car as he drives past Brexit supporters gathering AFP via Getty Brexit celebrations in Parliament Square A pro-Brexit supporter pours beer onto an EU flag PA Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Jeff J Mitchell/Getty Images) Jeff J Mitchell Getty Brexit celebrations in Parliament Square An EU flag lies trampled in the mud Getty Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Jeff J Mitchell/Getty Images) Jeff J Mitchell Getty Brexit celebrations in Parliament Square Pro-EU supporters in Parliament Square, London, ahead of the UK leaving the European Union at 11pm on Friday. PA Photo. Picture date: Friday January 31, 2020. See PA story POLITICS Brexit. Photo credit should read: Jonathan Brady/PA Wire Jonathan Brady PA Brexit celebrations in Parliament Square A pro-EU supporter in Parliament Square, London, ahead of the UK leaving the European Union at 11pm on Friday. PA Photo. Picture date: Friday January 31, 2020. See PA story POLITICS Brexit. Photo credit should read: Jonathan Brady/PA Wire Jonathan Brady PA Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Jeff J Mitchell/Getty Images) Jeff J Mitchell Getty Brexit celebrations in Parliament Square LONDON, ENGLAND - JANUARY 31: Pro Brexit supporters gather ahead of the Brexit Day Celebration Party hosted by Leave Means Leave at Parliament Square on January 31, 2020 in London, England. At 11.00pm on Friday 31st January the UK and Northern Ireland exits the European Union, 188 weeks after the referendum on June 23rd, 2016. (Photo by Leon Neal/Getty Images) Leon Neal Getty Brexit celebrations in Parliament Square Pro-Brexit supporters in Parliament Square, London, ahead of the UK leaving the European Union at 11pm on Friday. PA Photo. Picture date: Friday January 31, 2020. See PA story POLITICS Brexit. Photo credit should read: Jonathan Brady/PA Wire Jonathan Brady PA Brexit celebrations in Parliament Square An anti-Brexiteers stands with his dog in Parliament Square in central London on January 31, 2020 on the day that the UK formally leaves the European Union. - Britain on January 31 ends almost half a century of integration with its closest neighbours and leaves the European Union, starting a new -- but still uncertain -- chapter in its long history. (Photo by Glyn KIRK / AFP) (Photo by GLYN KIRK/AFP via Getty Images) GLYN KIRK AFP via Getty

Ed Davey, the acting Liberal Democrat leader, however, lashed out at the plans. “Boris Johnson talks about bringing the country together and building a prosperous future,” he said.

“Neither of those things can be done by deliberately hollowing out our existing trade relationship with our most important economic partners. This is nothing short of a scorched-earth policy.

“Johnson is only interested in bringing the Brexit vote together, not the country. He is more than happy to leave the 48 per cent behind.”

The government will also publish a ministerial statement in the House of Commons on Monday – setting out the UK’s position on talks with the EU – to coincide with the publication of the bloc’s own mandate.

It comes after The Daily Telegraph claimed the prime minister is preparing to impose full customs and border checks on all goods entering the UK after the transition period in a major departure from previous plans.

A Whitehall source told the newspaper: “We are planning full checks on all EU imports – export declarations, security declarations, animal health checks and all supermarket goods to pass through border inspection posts. This will double the practical challenge at the border in January 2021.”

On Saturday, the ex-Brexit secretary David Davis also said it would be a “fair race” to strike a trade deal with the EU by the end of the transition period in December 2020, but insisted it “can be done”.

Speaking to BBC Radio 4’s Today programme, Mr Davis said extensive work had already been completed when he was in the cabinet to analyse every free trade deal Brussels had previously struck with other third countries.

“We should have started last March,” he added. “That being said, a lot of work has been done. There’s the possibility of a trade deal taking pieces from all the other trade deals that the European Union has done and therefore cannot undermine the single market.