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HMRC guidance: 4 March 2021

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Latest HMRC includes:

  • Apply to use simplified declarations for exports: updated sections on the declaration process, the simplified declaration procedure and entry in the declarant’s records (EIDR).
  • Sending goods to the EU through roll on roll off ports or the Channel Tunnel: updated to cover ‘assumed departure’ – an automated process which comes into play if the departure message is not made manually by the trader.
  • Complete your VAT Return to account for import VAT: updated to explain how to complete a VAT return if postponed import VAT statements cannot be downloaded and where import VAT figures therefore need to be estimated.
Issue: 1522
Categories: News
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