Guidance

Making a late supplementary declaration

Find out how to submit a supplementary declaration when you've missed the deadline.

• From: HM Revenue & Customs
• Published: 21 January 2020
• Last updated: 9 August 2024 — See all updates

If you’re unable to submit your supplementary declaration for the current accounting period by the due date, you’ll need to submit an estimate of the taxes due.

What you’ll need 

As part of the estimate, you’ll need to gather the following information:

• the sender’s name and position within the company or relationship to the simplified customs declaration process authorisation holder
• the simplified customs declaration process authorised trader’s name and EORI number
• the period that will be late, for example, January 2024
• the total number of supplementary declarations not submitted in time
• an estimate of the total amount of revenue due but not paid on the outstanding supplementary declarations — this estimate should be broken down into customs duty, excise duty and VAT, unless you confirm that you use postponed VAT accounting (PVA) as applicable
• the deferment account number (DAN) from which the revenue due should be debited

If you’re acting as an simplified customs declaration process authorised direct or indirect representative for a customer and you require the taxes due to be debited from the customer’s account, you’ll need to provide your:

• EORI number
• customer’s EORI number
• customer’s deferment account number

If there is no revenue due, you must still provide the total number of supplementary declarations which will not be submitted.

When to submit

You must submit an estimate to the Simplified Customs Declaration Process (SCDP) National Assurance Team by the accounting deadline. This is by 5pm on the 10th calendar day of the month following the end of the accounting period, unless you’ve been notified of a different date.  

How to submit

Send your estimate to the SCDP National Assurance Team.

After you submit

You must submit your outstanding supplementary declarations as soon as possible.

You must notify the SCDP National Assurance Team when you have submitted your outstanding supplementary declarations. Email scdpteam@hmrc.gov.uk and include the following information:

• the sender’s name and position within the company or relationship to the simplified customs declaration process authorisation holder
• the simplified customs declaration process authorised trader’s name and EORI number
• the month your supplementary declarations were due but not submitted
• the date on which you finalised submitting your outstanding declarations
• the number of outstanding supplementary declarations now submitted
• the total amount of revenue now being paid on the outstanding declarations broken down into customs duty, excise duty and VAT (unless PVA used) as applicable
• a list of all Movement Reference Numbers (MRNs) for those supplementary declarations submitted late (in Excel format)

Following receipt of the information, repayment will be made by the SCDP National Assurance Team.

Published 21 January 2020
Last updated 9 August 2024 + show all updates

1. 9 August 2024

   A link has been added so that you can send your estimate of the taxes due to HMRC online.

2. 17 April 2024

   Information about when to send your email to the Simplified Customs Declarations Process (SCDP) National Assurance Team has been updated.

3. 3 January 2024

   The email address for the CFSP National Assurance Team has changed to scdpteam@hmrc.gov.uk.

4. 31 December 2020

   This page has been updated because the Brexit transition period has ended.

5. 21 January 2020

   First published.