CDS Declarations VAT and Excise Duty Issue

BY:

Niamh O'Connor
3 January 2023

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On 30th December 2022 there was an issue with CDS declarations where VAT charges had been duplicated, this also duplicated excise duty.

A fix has been implemented and CDS declarations can be submitted as normal.


Please Note:

If you use a Duty Deferment Account for VAT or Excise payments, and have duplicate charges as a result of the issue on Friday 30th December 2022.


HMRC have advised the following... We can process a Current Month Adjustment (CMA). In order to make the adjustment before the next Direct Debit, the form C285 must be received and processed by Friday 6th January 2023. Therefore, we urge you to return the form by Thursday 5th January at the latest. If you do not meet this deadline, there is a risk you may be charged a higher amount than the amount you owe.

 

When completing the form, on the last page, please select the box to process the Current Month Adjustment CMA.

 

You can also use this process for excise duty.


If you have been affected by the issue last week you can apply for the CMA using the link below.

 

https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

 


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