Dottie2025

In 2023 I was subject to a routine compliance investigation by HMRC. It was found that even though I provided exact correct commercial invoices to UPS 50% of the time they were creating invoices based on incorrect values. I was only about £5 out at the end of the investigation. I was told by HMRC that I needed to ensure the invoices were correct and if incorrect then to put them under query. When correct they meant correct values, quantities, tariff codes etc. Since then I have checked every UPS invoice and found 50% to be incorrect. They were all put under query with UPS post clearance. I have about 15 invoices totalling £20k+ under query. UPS are now threatening legal action (ironically at a time I cannot work due to a bad accident). I have finally found someone good at UPS who is helping me rectify their mistakes, however, there are some invoices which have to correct amount but crucially have used incorrect tariff codes. The lady I spoke to at HMRC said I need to get these amended. The C18 team said UPS should contact them to amend yet UPS say its a non-monetary amendment so they are unwilling to amend. I am stuck between a rock and a hard place. UPS wanting to take me to court and me wanting to get the record right as per the HMRC advice. I am looking for some statutes or guidance I can give UPS to back up my argument as I do not wish to be taken to court by them, nor incur penalties for use of incorrect tariff codes