HMRC payment support service

Contact HMRC payment support service if you foresee that you are unable to pay your tax when it is due in full.

  • Self-Assessment tax bill. Take Note that you can defer your self-assessment payment on account to 31 January 2021. Or pay by instalments.
  • VAT due to HMRC
  • employers PAYE due to HMRC
  • Corporation Tax due to HMRC

Payment support service helpline

HMRC helplinePayment Support Service (PSS)
Telephone:0300 200 3835
Opening times:Monday to Friday: 8 am to 4 pm
Closed on bank holidays.

HMRC would need this information from you when you call

If you foresee you are unable to pay your VAT due to HM Revenue and Customs (HMRC), then please have your VAT number ready.

In addition, of the amount owe to HMRC for your VAT, what is the amount you foresee you can’t pay when it is due. For example, the full VAT amount or only part of it. You must give reasons leading to this unable to pay situation.

Also, how much you can pay now toward the VAT amount going to be due?

Do you have a proposed payment plan in mind? a plan to pay the full or the balance of the VAT amount owed.

Illustration example:

say, the amount you owe is £2,500. You could put aside £800+ a month to settle the VAT within 3 months. Consider proposing your payment plan to the HMRC as follows:

Proposed Plan31 August 202030 September 202031 October 2020
Payment£830£830£840

Also, have your bank accounts details in hand.

Additionally, HMRC may ask you to provide information about your financial affairs including the following:

  • your income and expenditure
  • your assets, like savings and investments
  • what you’re doing to get your tax payments back in order

HMRC will then let you know their decision based on the information you provided to them whether to pay immediately or give you more time to pay.

A similar procedure applies if you would like to have more time to pay your corporation tax or PAYE.

Companies House filings in response to COVID-19 outbreak

Companies House grants an automatic extension for the following filings in response to COVID-19 outbreak (on 27 June 2020).

  • Company accounts filing deadline automatic extension for private (LTD) and public companies (PLCs), limited liability partnerships (LLPs), Overseas Companies and Societas Europaea (SEs).
  • 6 weeks to submit your confirmation statement.
  • Events driven filings deadlines also extend to 42 days, also 6 weeks. For example, you have moved your registered office to a new address. You also have up to 6 weeks to notify Companies House.
  • Mortgage charges registration has a further 10 days, a total of 31 days to submit the document with Companies House.

Help with customs declaration

HM Revenue and Customs allow you to use the services of the freight forwarder, customs agents and fast parcel operators to help with your customs declaration. Before anything else, first, you must get an EORI number that starts with GB if you in the business of imports and exports into and out of the UK.

It is very easy to apply for your EORI if you do not have one yet. You must apply for your EORI number with HMRC. You can do this online. For your application, you would require your company’s UTR number, VAT number (if you have one). Furthermore, HMRC would also require your company incorporation date and SIC code. You can get this information from your last confirmation statement submitted to Companies House.

Beginning on 01 January 2021, imports and exports between the UK and the EU must use EORI number starts with GB. This is because of the UK no longer part of the single market, the eurozone.

Freight forwarders

Freight forwarders move goods around the world for importers. Generally, A freight forwarder will arrange clearing your goods through customs. They’ll have the right software to communicate with HMRC’s systems.

You can find out how to use a freight forwarder on the British International Freight Association and Institute of Export websites.

Customs agent or broker

Customs agents and brokers make sure your goods clear through customs. You can hire a customs agent or broker to act as a direct representative or indirect representative.

Use your own name but handle by an agent directly

You can hire a person or business to act in your name to handle your customs declaration. For this, you will be responsible for:

  • keeping records
  • the accuracy of any information provided on your customs declarations
  • any Customs Duty or VAT due

The advantage of having someone to represent you directly is that If you give clear instructions and they make a mistake, they may become jointly and severally liable.

However, you cannot ask someone to act directly if they are submitting your declarations using:

  • simplified customs procedures
  • entry in the declarant’s records

When acting directly, even if they have authorisation, they can only submit those types of declarations if you have authorisation.

A customs agent used their name to act for you

There are customs agents who use their own name to handle the customs declaration. This means the agent and yourself are equally responsible for making sure the information is accurate. Consequently, you both are jointly and severally liable for any duty or VAT.

You can get an indirect agent with the authorisation to make declarations using:

  • simplified customs procedures
  • entry in the declarant’s records

However, you cannot ask an agent to act indirectly if you’re declaring goods for:

  • inward processing
  • outward processing
  • temporary admission
  • end-use relief
  • private customs warehousing

Fast parcel operators

Fast parcel operators transport documents, parcels and freight across the world in a specific time frame. They can deal with customs for you, as part of their delivery.

They cannot act on your behalf without written instructions from you. The instruction must show whether they’re acting for you directly or indirectly. HMRC will only ask for evidence of the authorisation if we need it.

Transfer of VAT number

You may request a transfer of the VAT number of the business you acquired. It is very important you discuss this matter with the seller beforehand.

Normally, when a VAT registered business is sold or transferred, the seller would complete the form VAT 7 to de-register from VAT for the business. The new owner would register for VAT for the business in his own right.

Both seller and buyer must agree

However, if it is beneficial to keep the existing VAT number of the business, you and the seller must agree with the transfer. For this purpose, you must complete the form VAT68 and the form VAT1.

Once the transfer is approved by HM Revenue and Customs (HMRC), it cannot be revoked.

Once you have completed and signed the form, please send it to:

HM Revenue & Customs
VAT Registration Service
Imperial House
77 Victoria Street
Grimsby
Lincolnshire
DN31 1DB

Outstanding VAT and VAT refund

After the transfer is successful, if there is any outstanding VAT, you would have to pay for it even though it is inherent from the seller. Likewise, if there is any VAT refund, you would entitle to it not the seller.

The seller must also give you their VAT records.

Others important matters

The seller would cancel their direct debits for the VAT and remove their accountant’s access to the VAT online account.

If you would like to continue to use the seller’s accountant to take care of your VAT returns, you must inform the HMRC within 21 days of the form VAT68 being signed.

You must set up new direct debits for the VAT.

Companies House filings

In addition, If your business is registered as a limited company, you must deliver company accounts and confirmation statement to Companies House.

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