Rainer

Hello,
I would like to enquire about an over-declaration of import VAT.
A company imported two items in a single consignment (valued over £135).
However, the attached invoice covered the full order from their UK customer, which listed three items.
As a result, import VAT was paid on all three items with the first consignment, even though the third item was imported into Great Britain at a later stage and subject to import VAT again.
This has led to an over-declaration of import VAT, which is reflected on their C79 certificate.
My question is:
Can the company reclaim the over-declared import VAT as input tax on their VAT return, given that they hold the corresponding C79 and paid the import VAT?
Or should they contact their customs agent to rectify the over-declaration?
Thank you.

Dear Sir or Madam, I hope this message finds you well. I have a question regarding the process for claiming import VAT in VAT returns. One of our clients recently imported goods and received import documents (C79) where the import VAT was calculated incorrectly. In one instance, the import VAT was over-calculated, and in another, it was under-calculated. The client’s forwarder has already requested corrections from the responsible HMRC unit in Belfast. We anticipate that these corrections will be reflected on the C79 for January 2024. Should our client: 1. Claim the over-declared and under-declared import VAT in the current VAT return (period ending 12/24) and then adjust the figures in the next quarter once they receive the corrected C79, or 2. Wait until the next quarter (period ending 03/25) to claim the corrected import VAT once the updated C79 is available? The import VAT amounts involved exceed £10,000; however, the under- and over-declared amount are less than £10,000. We have reviewed several online guidance documents but have been unable to find a clear solution for handling this situation. We would also like to avoid any notifications of errors or discrepancies in the VAT return. Thank you in advance for your assistance. Kind regards, 

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Hi, Thank you for your answer. So the update was made on 28 July 2023 as shown in the internal manual VATHLT2490? Thank you

Hello, I have a question regarding the internal manuals VATHLT2490 and VATHLT2510. They both show 'Updated 28 July 2023'; however, our third party database Tolley states that VATHLT2490 was amended around December 2023 and VATHLT2510 around November 2021. Could you please clarify when the last amendments were made to both manuals? Additionally, could you confirm if the reference to 'orthodontic appliances' was removed in the latest revision of VATHLT2490? Thank you, 

Name removed admin  .