HMRC have updated their guidance because of a potential problem with the monthly postponed import VAT statement for December 2022.
A business that submitted an import declaration on 30 December 2022, and notified HMRC of the use of postponed VAT accounting, should check its postponed import VAT statement for December 2022. It may show a higher amount of import VAT than the business is expecting.
If an incorrect amount of import VAT is identified for 30 December 2022, the business should make an adjustment to its statement and account for the correct amount of import VAT on the relevant VAT return.
This is a result of a technical issue on that day. No other declarations were affected.