HMRC have updated their guidance Complete your VAT Return to account for import VAT.
The guidance is to “Find out how to account for import VAT on your VAT Return if you’re using postponed VAT accounting”.
Information about what to do if there are specific entries missing from your statement has been added to the “how to complete a VAT Return if you’re having problems with your monthly statements” section.
https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat
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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.
