HMRC Admin 32 Response
-
RE: Paying import VAT/customs duty on gift for my UK recipient
Hi,
You can claim relief on Customs Duty and VAT if you're importing scientific materials and apparatus for education or research to the UK. More information on below link:
Pay no Customs Duty and VAT on scientific instruments
If you think you are eligible for above relief, you can claim for repayment if you’ve overpaid import duty and VAT.
Use form BOR286 if you have used Royal Mail or Parcelforce.
Report incorrect Customs Duty or VAT on items imported by post (BOR286)
Use form C285 if you have used any other courier.
How to claim a repayment of import duty and VAT if you've overpaid
Thank you. -
RE: ToR Form (Animals only) still asking for item list
Hi,
If you’re making an application for a single animal only and you do not have any belongings to tell us about, you’ll need to have a certificate or passport before you start. You cannot submit an application without this information.
Application for transfer of residence relief (ToR1)
Thank you. -
RE: Proforma invoice acceptable for customs clearance?
Hi,
Please contact our imports/exports helpline for help with your query. You can find their contact details on below link.
Imports and exports: general enquiries
Thank you. -
RE: Post Entry Amendments
Hi,
To check if this is possible, you need to contact the supervising office of the IPR authorisation.
Their contact details will be available on the authorisation letter issued to you when it was granted.
Thank you. -
RE: UKIMS Query
Hi,
To check this you need to contact the supervising office of the UKIMS authorisation.
Their contact details will be available on the authorisation letter issued to you when it was granted.
Thank you. -
RE: Exporting system support equipment outside the UK
Hi,
Please check below guidance on taking goods temporarily out of Great Britain.
Take goods temporarily out of Great Britain
You can also get a customs agent or express operator to arrange the export and submit declaration on your behalf.
Thank you. -
RE: Returns to UK from Orders containing Perfume
Hi,
You can get a customs agent or express operator to arrange the returns and submit declaration on your behalf. You can also claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK. Please see below link for more information.
Pay less import duty and VAT when re-importing goods to the UK
Thank you. -
RE: EORI and customs clearance
Hi,
EORI is provided at the time when Import/Export declaration is submitted. If you are using a third party customs agent or express operator for customs declarations, they will request the information prior to the declaration.
Please see below guidance on the thresholds on customs value and charges.
Tax and customs for goods sent from abroad
If import VAT is applicable it will be charged and paid at the time of importation.
The sales VAT and import VAT are two different of taxes. You will only charge and account for sales VAT if you are VAT registered business.
For more information sales VAT, please contact VAT helpline.
VAT: general enquiries
Thank you.
-
RE: Buy to let property sold. What can repairs and improvements can be claimed for?
Hi,
Everything you have mentioned would fall under general maintenance and repairs, the cost of which is set against the rental income.
Please have a look at PIM2025 onwards regarding deductions.
PIM2025 - Deductions: repairs: overview
Thank you. -
RE: Loan to my employer
Hi,
As the loss on your loan would be declared in the "Other property, assets and gains" section, you would only be able to carry the loss forward for use against a future years capital gain.
Thank you.