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Update from HMRC's HE Team on PVA statements

01 March 2021      Andrea Marshall, Tax Specialist

Please find below an update dated1/3/21 from HMRC's HE Team regarding Postponed VAT Accounting (PVA) statements

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Customers unable to access PVA statements


Some CHIEF importers are having trouble accessing CDS for the first time and therefore can’t view their Monthly Postponed Import VAT Statements.  They need these statements to accurately compete their VAT returns. 


  • If you have been unable to get your monthly statement due to access problems, you can estimate your import VAT figures for that month.
  • You should make your estimate as accurate as possible, based on the amount you have paid for the goods and any other costs you have agreed to cover, for example:
    • Packaging
    • Transport
    • Insurance
  • Your estimate can include any customs duties due on the goods, but it does not have to do so.
  • Once you have been able to access the service and get your statement you’ll need to make a final adjustment to reflect the difference from your estimate and account for this on your next return.


This guidance also highlights the above information. Please note that HMRC will withdraw the above guidance when the issues are resolved.


February imports included on January statement

Some importers have flagged up that their January statements include imports that took place in February and are dated as such on the statement, despite their statement being headed ‘Summary of period ending 31 January 2021’.

  • Statements for the month of January are now available.  Many importers have used the facility to get their postponed import VAT statement and are preparing to complete their VAT return. 
  • We are aware that some importers have imports from the first few days of February included on their January statements and that as a result these importers are having to recalculate the import VAT due in January.
  • Imports made in February should be included in VAT return records for February.

 

We apologise for the inconvenience this has caused and are looking into the issue urgently.


Helpline for Customer Support

Contact HMRC on 03000 322 9434 where experiencing accessibility problems to enable HMRC to define issues to enable speedy resolution. Alternative methods of contact can be found here.

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