UK – import duty and import VAT payments due 15 April 2020

The UK tax authority, HMRC, has announced that businesses which will struggle to meet deferred import duty and import VAT payments due on 15 April can apply to defer those payments. HMRC will be available over the Easter holiday weekend to deal with those requests. Affected businesses are urged not to wait until Tuesday 14 April, as HMRC anticipates delays following the Bank Holiday.

HMRC has now announced that businesses which will struggle to meet deferred import VAT and duty payments due on 15 April can apply to defer those payments by agreeing Time to Pay arrangements, and HMRC will be available over the Easter weekend to deal with those requests. Affected businesses are urged not to wait until Tuesday 14 April, as HMRC anticipates severe delays following the Bank Holiday.
This deferral, unlike the current VAT deferral arrangements, is subject to obtaining prior permission from HMRC under Time to Pay arrangements.

We understand that this guidance still does not cover the main three Excise duties (alcohol, oil and tobacco) which we are still seeking official guidance on. We have agreed time to pay for an excise business and it follows a similar methodology but is more complex. Payment dates for excise commodities are as follows:

Oil = 15th April for liabilities incurred during calendar month of March,

Alcohol and Tobacco = 30th April (last working day of the month) for liabilities incurred during the period of 15th March to 14th April, its staggered accounting.

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