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Claritax News

Import and exports duty – customs debt liability – updated HMRC guidance

11 Jan 2023

HMRC have updated their guidance regarding what happens if a party underpays import or export duties and who is responsible for the debt.

Information about when a sub-agent becomes liable to a debt has been updated in the “Indirect representation” section of the guide. 

https://www.gov.uk/guidance/customs-debt-liability?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=611bdcd8-4a9b-4e33-91a1-3c6b374a57f7&utm_content=daily

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Recent Posts

  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
  • HMRC statement of account was not an appealable decision – no appeal permitted against interest on late paid tax – appeal struck out – Ghani
  • Appeal struck out following withdrawal of PLNs – no appealable decision – O’Neill
  • VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd
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