HMRC Admin 2

Hi,

In order to receive a C79 certificate your EORI number needs to be connected to your VAT registration number.

If you have separate numbers (an EORI number predating your VAT registration) you will need to apply for a new EORI number linked to your VAT registration.

Once you have done this, when imports are declared against your VAT linked EORI number, HMRC will send you a C79 confirming that you can reclaim your import VAT on your VAT return.

Please refer to the following link to apply for an EORI connected to your VAT registration number: 

Get an EORI number

Thank you.

Hi,

You need an EORI number that starts with GB to import goods into England, Wales or Scotland.

Please refer to the step by step guide on importing goods into the UK for further information:

Import goods into the UK: step by step

Thank you.

Hi,

If your client already has an appointed MTD agent and this is preventing yourself from being allocated as the new MTD agent, then your client would need to remove the old agent's authority.

They can do this by logging in to their own Business Tax Account and selecting 'Manage authorisations' and removing the old agent's authority.

You will then be able to request authority for yourself to act as the MTD agent.

You can find further guidance here:

Making Tax Digital for VAT as an agent: step by step

Thank you.

Hi,

You can find guidance on how to complete your customs declaration to account for import VAT on your VAT return here:

Check when you can account for import VAT on your VAT Return

For VAT Groups, the representative member will need their group members to provide copies of their import VAT statements so that they can complete the VAT Return for the whole group.

Please contact the Customs and International Trade team for advice on what to do if the incorrect EORI number was quoted on the customs declaration.

Imports and exports: general enquiries

Thank you.
 

Hi,

You can find guidance on postponed VAT accounting here:

Check when you can account for import VAT on your VAT Return

If your business is registered for VAT in the UK, you can account for import VAT on your VAT Return for goods you import into:

• Great Britain (England, Scotland and Wales) from anywhere outside the UK
• Northern Ireland from outside the UK and EU

You can also account for import VAT for goods you move between Great Britain and Northern Ireland that are declared into a customs special procedure, when they are removed from that special procedure.

There are no changes to the treatment of VAT or how you account for it for the movement of goods between Northern Ireland and the EU.

You do not need any approval to account for import VAT on your VAT Return.

The rules that your freight forwarder have told you are not correct. Please refer your freight forwarder to this guidance. 

Thank you.

Hi,

You can decide if you need to use the reverse charge using the flowcharts in section 25 of the VAT reverse charge technical guide.

VAT reverse charge technical guide

If you are unsure whether the supply is within the scope of CIS, please refer to CIS 340.

Construction Industry Scheme: CIS 340

If you require further assistance, please contact the CIS Helpline.

Construction Industry Scheme: general enquiries

Thank you.

Hi,

You can find guidance on how to pay deferred VAT payments here:

Pay VAT deferred due to coronavirus (COVID-19)

When you decide to join the scheme will determine the maximum number of instalments that are available to you, which must be paid by Direct Debit.

If you want to join the new payment scheme, but cannot use the online service or cannot pay by Direct Debit, contact the COVID-19 helpline below. An adviser will help you join.

Coronavirus (COVID-19) helpline for businesses and self-employed

You can find guidance on how and when to pay VAT payments on account here::

VAT payments on account

You must pay all your payments by one of these methods:

• online or telephone banking, CHAPS, Bacs
• by debit or corporate credit card online
• at your bank or building society
• standing order

You cannot make payments on account or balancing payments using the VAT Online Direct Debit service.

Thank you.

Hi,

To determine if you need to register for UK VAT, please refer to the following guidance:

VAT and overseas goods sold directly to customers in the UK
Who should register for VAT (VAT Notice 700/1)

You can find information on who needs an EORI number here:

Get an EORI number

Please contact the Customs and International Trade team for guidance on imports:

Imports and exports: general enquiries

Thank you.

Hi,

A 'digital link' is one where a transfer or exchange of data is made, or can be made, electronically between software programs, products or applications. That is without the involvement or need for manual intervention such as the copying over of information by hand or the manual transposition of data between two or more pieces of software. 

A digital link includes linked cells in spreadsheets, for example, if you have a formula in one sheet that mirrors the source's value in another cell, then the cells are linked.

Please refer to VAT Notice 700/22 section 4.2.1 for further information.

VAT Notice 700/22: Making Tax Digital for VAT

Thank you.

Hi,

Import VAT should not be charged or declared on the VAT return until the goods have been purchased and enter the UK.

When using postponed VAT accounting , box 1, box 4 and box 7 should use the same exchange rate as they are being declared at the same time.

Thank you.