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Posted Wed, 02 Aug 2023 09:33:52 GMT by Jo Lawford
We started to use PVA a few months ago, our agent has recently tried to declare our imports using CDS but the system would not accept the information as PVA and instead put the VAT to our deferment account. This was referred to your technical department who have since resolved the issue that was occurring and the latest declarations have gone through without issue. For cashflow purposes we need to get the declarations moved over to PVA and have been told to complete C285 for repayment of import duty and VAT but our agent is advising us that this form is not correct as it is used for discrepancies, the information declared is correct so they are unable to complete this. I am aware that this VAT can be reclaimed under our VAT return but from a cashflow point of view we cannot afford to remit the funds to get them back at a later date via our VAT return so we need help to get this moved prior to the direct debit being actioned on our deferment account in a couple of weeks. We cannot get a definitive answer to this query despite approching HMRC on several occasions, as this is time senstive we really need some help with moving the VAT on the deferment account to our PVA account. Please can you advise? Thanks you
Posted Wed, 02 Aug 2023 15:48:35 GMT by Customs oldtimer
I am not an employee of HMRC however in my experience You may not be able to make a VAT reclaim and amend the declaration to accounting for import VAT under PVA . To quote HMRC ‘You cannot change how you want to account for import VAT on your import declaration once it’s submitted’ . It does not seem reasonable as in your case it sounds like the problem was with HMRC systems . In addition HMRC do not usually repay any import VAT directly via a reclaim if the applicant is VAT registered. You should not have any import duty to reclaim in any import duty.
Posted Thu, 03 Aug 2023 13:33:17 GMT by HMRC Admin 10 Response
Hi.
I don't know if this is possible.
Please speak to our international Trade Team as below:
Imports and exports: general enquiries

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