HMRC explains timetable for moving to new service
The Customs Declaration Service (CDS) will be the mandatory way to make export declarations from 1 December 2023, but at the moment not all businesses can use it. HMRC is writing to businesses explaining when they will be able to make the transition. What do you need to know?
The CDS is an online platform for submitting import and export declarations. For imports, it's essential if you want to use postponed VAT accounting, and the preceding system closed towards the end of 2022. However, for exports the deadline for transitioning was extended. It will now be compulsory from 1 December 2023. If you've not already done so, you should migrate to the CDS as soon as possible. Some businesses cannot use the CDS, as it doesn't currently support certain types of declaration. HMRC is now writing to explain when affected businesses will be able to move:
- From late February 2023, export declarants that only move goods through UK ports that use the Goods Vehicle Movement Service
- From May 2023, export declarants that currently use the National Export System web service to submit export declarations on CHIEF
- From September 2023, export declarants using inventory-linked ports and Designated Export Place movements.
Related Topics
-
HMRC checks directors’ loans are paid up
HMRC is writing to agents to check corporation tax returns for previous years are correct as it used to be possible to add a future date for an anticipated loan repayment. What’s the issue and what should you do if your advisor receives a letter?
-
Working from home tax relief scrapped in Budget
Employees who are required to work from home are currently able to claim tax relief at a flat rate of £6 per week. That's changing from 6 April 2026. What's the full story?
-
Government quietly confirms change to key tax deduction
The headlines for individuals at last week's Budget were all about the income tax hikes. But the small print contained confirmation of another important change. What’s the full story?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.