HMRC have announced a minor change for businesses that account for import VAT on their VAT Return and that have to access the Customs Declaration Service to get a postponed import VAT statement online.
Statements will now be available to view by the 8th (formerly 6th) working day of the month.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.