HMRC Admin 19 Response
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RE: Final Child Benefit Payment
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RE: Sending "lost items" back from EU
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.
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RE: Apply for transfer of residence tax relief
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RE: B2B sale from Brazil Company to UK Company — VAT and Duty
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. -
RE: Practical questions for student transfer of residence
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. -
RE: Reimbursement for charged personal belongings (transfer of residence)
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. -
RE: Temporarily importing research instruments for repair and calibration
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. -
RE: Additional Assets Discovered after Probate
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: Inheritance Tax/Gifting
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: Inheritance Tax - Transfer from non UK resident
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.