Claiming over- and under-calculated import VAT

Dear Sir or Madam, I hope this message finds you well. I have a question regarding the process for claiming import VAT in VAT returns. One of our clients recently imported goods and received import documents (C79) where the import VAT was calculated incorrectly. In one instance, the import VAT was over-calculated, and in another, it was under-calculated. The client’s forwarder has already requested corrections from the responsible HMRC unit in Belfast. We anticipate that these corrections will be reflected on the C79 for January 2024. Should our client: 1. Claim the over-declared and under-declared import VAT in the current VAT return (period ending 12/24) and then adjust the figures in the next quarter once they receive the corrected C79, or 2. Wait until the next quarter (period ending 03/25) to claim the corrected import VAT once the updated C79 is available? The import VAT amounts involved exceed £10,000; however, the under- and over-declared amount are less than £10,000. We have reviewed several online guidance documents but have been unable to find a clear solution for handling this situation. We would also like to avoid any notifications of errors or discrepancies in the VAT return. Thank you in advance for your assistance. Kind regards, 

Name removed admin .

 

Hi. As you have instructed the shipping agent to amend the import declaration the C79 will then be adjusted the following month after the amendment has been made. I would recommend only reclaiming the VAT that you have paid over to the shipping agent as this will be the VAT that will be allowed as input tax on your VAT return. Once you get the amended C79 you can then put this in your records along with the incorrect C79 to back up your claim to this VAT. Thank you .