HMAG120450 - Part 3 the claim stage: evidence of UK duty payment
General information
Risks with evidence of UK duty payment documentation
Linking evidence of UK duty payment to the goods
Documentation used more than once
Establishing if invoices presented are genuine
False invoices
Duty calculation checks
Establishing if duty has previously been drawn back or remitted
General information
The claimant must provide evidence of UK payment. If the claimant is the actual duty payer this should be the actual evidence of duty payment as described in paragraph 4.7 of Notice 207 (HMRC website). If the claimant is not the original duty payer then they must provide the evidence described in paragraph 4.8 of Notice 207. Where the claimant can not provide the evidence listed in either section they may have an alternative evidence agreement in place (see HMAG120200 of this guidance).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Risks with evidence of UK duty payment documentation
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Linking evidence of UK duty payment to the goods
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Documentation used more than once
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Establishing if invoices presented are genuine
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
False invoices
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Duty calculation checks
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Establishing if duty has previously been drawn back or remitted
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)