We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
Guidance for businesses holding registered Community designs and international trade marks and designs.
This publication contains data taken from the Deferred Payment Agreements (DPA) return.
You were able to get a payment deferral or deregister if you were a business with an annual fee due between 1 May and 30 September 2020.
Use form C1200 to apply to defer payment on duties, taxes and charges on certain goods removed from an excise warehouse.
This publication contains data taken from the Deferred Payment Agreements (DPA) return to provide information regarding the number and associated £ value of Adult Social Care Deferred Payment Agreements in England.
This publication contains data taken from the Deferred Payment Agreements (DPA) return to provide information regarding the number and associated £ value of Adult Social Care Deferred Payment Agreements in England for 2019-20.
Duty deferment statements show the transactions and total amount you have deferred so far in the month, so you can see how much you owe and compare against your deferment account limit.
Find out about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK.
Changes for businesses and holders of international EU protected designs.
Call or write to HMRC for help with deferred National Insurance payments if you have more than one job
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).