HMRC have updated their guidance Get your postponed import VAT statement.
The guidance now notes “Your statements will usually be available to view by the 8th working day of the month. This was previously the 6th working day of the month.”
https://www.gov.uk/guidance/get-your-postponed-import-vat-statement
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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.
