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  • Re: Exporting Humanitarian Aid to the EU

    Hello,
    Apologies for the delay in responding. 
    Section 20 in Notice 252 gives details on how to arrive at a value for free of charge goods.
    All items have a value regardless of if they were provided for free or not, and this will be needed to make a declaration:
     Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics.
    Thankyou
  • Re: Import DDP clearances

    Hello,
    Please accept our apologies for the delay in responding.
    The choice of incoterms is a commercial matter and from an HMRC perspective does not directly dictate who makes declarations.
    An EU established person may import the goods into the UK.
    They should obtain a GB EORI and UK VAT registration.
    They should appoint a UK customs intermediary (customs agent) to make declarations for them.
    The agent must in these circumstances act as an indirect representative meaning that the EU importer and the customs agent will be jointly and severally liable for any customs debt.
    An agent may act as importer and charge customs duties and VAT to the EU supplier but they will be acting in their own right and will be solely liable for any customs debt.
    Furthermore they can only recover VAT commercially from the supplier.
    Since they don’t own the goods and do not import them for the purposes of their own business they can be no recovery of the import VAT in their VAT account or otherwise from HMRC.
    Thankyou
  • Re: Import VAT & Duties Payment

    Hello Dbuss45,
    Please be aware that HMRC do not provide a written confirmation service.
    However, I will refer you to guidance which is relevant to your enquiry.
    Please be advised this is a customs query.
    Please refer to this information which may be useful in this circumstance
    Refunds and waivers on customs debt by HMRC
    If you have further questions relating to this, please contact the team here:
    Imports and exports: general enquiries
    If the transaction is not as described above, or any assumption I have made is incorrect, this advice will not apply.
    Please ensure you familiarise yourself with any VAT Notice or published guidance to which I have referred.
    Thankyou
  • Re: Approved Exporter Check

    Hello,
    Please see below further guidance:
    Businesses approved to export to the EU
    Thankyou
  • Re: EORI number request for a personal delivery to a business address

    Hello,
    You are correct in what you say.
    I can only suggest that the business you represent quotes the legislation to their courier which is;
    Article 9 UCC Registration 1.
    Economic operators established in the United Kingdom shall register with Her Majesty’s Revenue and Customs. Article 5 UCC Definitions (4)"person" means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under law as having the capacity to perform legal acts;
    (5) An ‘’economic operator" means a person who, in the course of his or her business, is involved in activities covered by the customs legislation. Emphasise the part that says “An economic operator means a person who, in the course of his or her business is….”
    Thankyou
  • Re:SEISS - 4th and 5th grant - appeal following mistake?

    Hello,
    You must access the claims service to check your eligibility.
    If you are told you are not eligible you will be given a reason why. 
    If you were previously eligible, you will be able to access the SEISS service to be given a personalised reason why you are not eligible for the fourth SEISS grant. 
    If you have never been eligible, you will be given a message outlining the main reason types for ineligibility for the fourth SEISS grant.
    If you still believe that HMRC have incorrectly assessed your eligibility, or the amount of your grant, you can contact us to ask for a review.
    This can be done by calling the Covid-19 helpline on 0800 024 1222 or using the webchat service.
    Customers asking for a review will be required to tell us what it is they think HMRC has got wrong and provide evidence where necessary.
    Thankyou
  • Re: What to do if accidentally sent incorrectly filled SEIS claim form

    Hello,
    You must access the claims service to check your eligibility.
    If you are told you are not eligible you will be given a reason why.
    If you were previously eligible, you will be able to access the SEISS service to be given a personalised reason why you are not eligible for the fourth SEISS grant. 
    If you have never been eligible, you will be given a message outlining the main reason types for ineligibility for the fourth SEISS grant.
    If you still believe that HMRC have incorrectly assessed your eligibility, or the amount of your grant, you can contact us to ask for a review. This can be done by calling the Covid-19 helpline on 0800 024 1222 or using the webchat service.
    Customers asking for a review will be required to tell us what it is they think HMRC has got wrong and provide evidence where necessary.
    Thankyou
  • Re: Late submissions - 1st & 2nd SEISS

    Hello,
    You must access the claims service to check your eligibility.
    If you are told you are not eligible you will be given a reason why. 
    If you were previously eligible, you will be able to access the SEISS service to be given a personalised reason why you are not eligible for the fourth SEISS grant. 
    If you have never been eligible, you will be given a message outlining the main reason types for ineligibility for the fourth SEISS grant.
    If you still believe that HMRC have incorrectly assessed your eligibility, or the amount of your grant, you can contact us to ask for a review.
    This can be done by calling the Covid-19 helpline on 0800 024 1222 or using the webchat service. • Customers asking for a review will be required to tell us what it is they think HMRC has got wrong and provide evidence where necessary.
    Thankyou
  • Re:SEISS - not eligible. How to appeal

    Hello,
    If you are told you are not eligible you will be given a reason why. 
    If you were previously eligible, you will be able to access the SEISS service to be given a personalised reason why you are not eligible for the fourth SEISS grant.
    If you have never been eligible, you will be given a message outlining the main reason types for ineligibility for the fourth SEISS grant.
    If you still believe that HMRC have incorrectly assessed your eligibility, or the amount of your grant, you can contact us to ask for a review.
    This can be done by calling the Covid-19 helpline on 0800 024 1222 or using the webchat service.
    Customers asking for a review will be required to tell us what it is they think HMRC has got wrong and provide evidence where necessary.
    Thankyou
     
  • Re: Seiss and also employed

    Hello,
    The design of the SEISS, including the £50,000 threshold for average trading profits, means it is targeted at those who need it the most, and who are most reliant on their self-employment income. 
    As the filing deadline for 2019/20 SA returns has now lapsed, HMRC will use 2019/20 returns to re-assess eligibility and grant amount for existing customers for the fourth SEISS grant, as this is the most up-to date information we hold.
    To be eligible for the fourth SEISS grant, you must have trading profits that are no more than £50,000 and at least equal to their non-trading income, based on your 2019-20 tax return, or an average of up to 4 years tax returns covering the period 2016-17 to 2019-20.
    Get help with the Self-Employment Income Support Scheme
    Thankyou