HMRC Admin 19 Response

Hi,

If it is under £2000 then you can declare it at page TR3 rather than the SA106.

Yes, you need to declare any refund from HMRC that relates to the 2023 to 2024 tax year.

Thank you.

 

Hi,

Please contact the Child Benefit Office for advice.

Child Benefit: general enquiries

Thank you.

Hi,

The sender would need to explain to the courier that they want to claim returned goods relief.
Ask the sender to write ‘Returned goods — relief claimed’ clearly on the package and its accompanying import declaration. The declaration must include a complete and accurate description of the goods, their quantity and value. If you are registered for VAT, make sure your VAT number is quoted on the declaration, CN 22 or CN23.
You can see information about importing goods by post here:

How to claim

Thank you.

 

Hi,

You can email enquiries about transfer of residence to:

nch.tor@hmrc.gov.uk

Thank you.

Hi,

The person or organisation who made the customs declaration for the imported goods is the debtor. This means that they are liable for the customs debt. If you are the declarant but use an agent or representative to make a customs declaration on your behalf, they may be liable depending on the type of representation. Delivered Duty Paid (DDP) and Duty at Place (DAP) are the incoterms agreed between importers/exporters and their agents. You may find below information useful:

Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

For more help, please contact our imports and exports team for advice:

Imports and exports: general enquiries

Thank you.

Hi,

You can declare most personal goods by making a declaration by conduct or an oral declaration. These methods of declaring your goods are simpler than other methods, but they are still defined as legal declarations.

You can see guidance below for more information on how to declare personal goods:

Check how to declare personal goods you bring into or take out of the UK

If you arrived for the purposes of marriage or study, or have approval to use transfer of residence relief, for example, a unique reference number, evidence of this should be provided to the customs officer if you are asked.

Thank you.

Hi,

The date provided on TOR approval letter is the date from which the relief is applicable until its expiry date and you can import items in multiple shipments. You only need to submit one form. Please add a cover letter with BOR286 to explain the circumstances regarding the importer’s name and charges label/breakdown. Please provide as much evidence you can. It will be up to Border Force’s discretion to accept it.

Thank you.

Hi,

You can look into using inward processing to delay or reduce import duties or VAT on goods that you process or repair. You can see guidance here:

Apply to delay or pay less duty on goods you import to process or repair

Thank you.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.