Notice

Notice SIVA1: Simplified Import Vat Accounting

Updated 10 February 2023

If you are using postponed accounting for import VAT, you will not need to apply for, or use Simplified Import Vat Accounting.


If you intend to defer import VAT and other duties in Great Britain, you do not need to apply for SIVA. Instead, you can apply for a single guarantee waiver (which covers all deferred taxes and duties) with your deferment account.

Foreword

This notice is about Simplified Import VAT Accounting (SIVA) and the approval criteria that must be met to use it.

1.Introduction

1.1 What Simplified Import VAT Accounting is

SIVA is a scheme that allows you to reduce the level of financial guarantee required to operate a duty deferment account for VAT purposes.

The objective of this scheme is to provide compliance cost savings for legitimate businesses by reducing the level of financial security required to guarantee the payments of import VAT.

Specifically, authorised traders will be able to apply to reduce the level of financial guarantee required to operate a duty deferment account for VAT purposes only. This may mean that the cost of having a guarantee will be reduced.

To qualify you must comply with both of these conditions:

• be the holder of a live deferment account or intend to apply for one,
• meet all the requirements set out in the approval criteria (see section 3)

2.Overview

2.1 How to get an approval

To take advantage of this scheme and get authorisation for reduced security approval, you need to first check that you meet the criteria. You should then apply for Simplified Import VAT Accounting by completing and returning the application form SIVA Application form (SIVA 1).

HMRC has up to 120 days to consider the application but decisions are typically made within 30 days. However, if we are unable to issue a decision within this period, you will be issued with an interim acknowledgement of your application. If you’re approved, you also receive guidance on the changes you need to make to your deferment account.

Access to the Simplified Import Vat Accounting scheme is open to all traders who meet the SIVA approval criteria.

If you’re an agent you can also apply for Simplified Import Vat Accounting approval (see section 5).

2.2 How much import VAT you can defer

Successful applicants will be granted authority to operate a 0% guarantee for import VAT purposes only.

We will determine what level of security is required for your deferment account and the maximum amount that may be deferred in any one month. The maximum amount will be based on current or anticipated liabilities.

Any trader who is approved for reduced security for import VAT will continue to have a deferment account limit which must not be exceeded when deferring charges over a calendar month. The deferment account limit will reflect your current usage of duty deferment, which will typically reflect your current guarantee level.

Unless you are approved for a guarantee waiver for duty deferment, you will still need to provide a guarantee to cover other duty liabilities (for example, 100% customs, 100% excise ― subject to excise partial security rules).

2.3 Simplified Import VAT Accounting benefits

The benefits include:

• importers will save on compliance costs where a guarantee was previously required
• reducing the security requirements and associated costs will benefit UK Importers whatever their size, helping improve their competitiveness
• the reduced levels of financial security can release funds for commercial borrowing or investment in other areas of a business.

3.Approval criteria

3.1 Length of time VAT registered

You must have been VAT registered (and continuously trading) for 3 years or more. Businesses with less than 3 years VAT registration may be considered subject to further financial credibility checks.

If you’ve re-registered as the result of a company restructure or change of ownership and do not therefore qualify under the 3 year rule you’ll need to provide additional information in order to assess eligibility (that is, proof of new owners previous 3 year tax compliance, and so on).

If you rely on a previous VAT registration to satisfy the 3 year requirement, we will also assess the compliance of your previous company to make sure the approval criteria is met (unless ownership has changed in which case the new controlling company must also meet the criteria).

If either your VAT or Economic Operator Registration and Identification (EORI) number (or both) changes, for any reason, SIVA approval lapses and you must make a new SIVA application which will again have to meet the criteria.

3.2 Debtor history

If you’re in debt to the department at the time of your application you will not qualify for Simplified Import VAT Accounting.

You’ll also not be eligible if:

• there is a current time to pay agreement in force, or if an agreement request is being processed
• there is a current Company Voluntary Arrangement or similar scheme in place
• there is a debt not currently under appeal
• there has been a bailiff visit within the last 2 years
• there have been 2 or more Debt Management Unit actions within the last 3 years
• you are a continuing trader and have a write off amount outstanding

3.3 Offence record

Applicants with serious offences (proven or charged) on record with the department will be excluded from Simplified Import VAT Accounting.

You may re-apply 3 years after the offence action was finalised, or 5 years if a custodial term was imposed.

3.4 Deferment account history

Even as a trader authorised for Simplified Import VAT Accounting, unless you are approved for a guarantee waiver for duty deferment, you must still maintain a 100% guarantee for either any customs or excise charges, or both, you incur, and make sure that the deferment account limit is operated within its approval limits. You must also make sure that a new schedule (form SIVA 2) is submitted to the Central Deferment Office if you need an increase to your deferment account limit. Failure to do so may result in you exceeding your deferment account limit which in turn may result in the withdrawal of your SIVA approval, you will then have to provide a 100% guarantee to cover Customs Duty, excise duty, and VAT.

Your duty deferment payment record will be reviewed and if you have defaulted on deferment payments more than once in the 12 month period prior to application you will be refused approval.

You may apply for Simplified Import VAT Accounting 12 months from the last default as long as all other compliance criteria are met.

3.5 VAT compliance history

Applicants must have a good VAT compliance history and eligibility will be assessed against a number of compliance criteria, including those outlined below:

• number of errors made on VAT returns
• timeliness of rendering VAT returns
• number of assessments raised on missing VAT returns

If you have made a large, or frequent under declarations of VAT in the last 3 years, you will be excluded from the Simplified Import VAT Accounting scheme.

Voluntary disclosures will be ignored for approval purposes.

You may apply for Simplified Import VAT Accounting 3 years from the date of your last under declaration.

3.6 Default surcharges

You must not have incurred any default surcharges in the previous 12 months or be appealing against such a surcharge.

You may re-apply once your last recorded surcharge is spent (or where an appeal has been heard and a judgment in your favour has been given) and you’re compliant in all other dealings with us.

3.7 Transfer of a going concern

A transfer of a going concern must have occurred more than 3 years prior to the date of application for Simplified Import VAT Accounting.

We will consider those transfers that are less than 3 years and are the result of a change of legal entity where a change of management structure and responsibility for VAT payments has not taken place. For example, partnership to limited company (where a change or ownership has taken place see also point 3.1 ― Length of time VAT Registered).

3.8 Financial viability

You must be able to provide evidence of financial solvency which is sufficient to fulfil your commitments for the type of business concerned.

You will not be eligible for Simplified Import VAT Accounting if your business is in:

• administration
• liquidation
• insolvency
• bankruptcy
• receivership
• financial difficulties (time to pay arrangements, and so on)

You may apply for Simplified Import VAT Accounting when you’re out of financial difficulties, no longer owe money to us, and remain compliant for 3 years.

3.9 Liquidity risk assessment

If you have not previously operated a deferment account, we have a statutory responsibility to protect tax collection by making additional checks to determine whether your business will be able to meet its future deferment payments.

For a non-deferment account trader, your business must have sufficient UK based realisable fixed tangible assets (this does not include cash in hand or in accounts) to cover all debts that may become due to us. This amount will normally be based on your highest monthly VAT amount out of the 12 months preceding your application. That amount must then be covered by 50% of the realisable amount the sale of business owned UK based fixed tangible assets would raise.

In the above situation you will need to submit the business’s last 2 years audited accounts and have a compliant 12-month international trade operating history prior to being granted Simplified Import VAT Accounting. We will also take into account, the business, its profitability, levels of realisable fixed tangible assets (not cash assets), debts, loans, creditors and debtors. A decision on granting Simplified Import VAT Accounting approval will be based on those disclosures.

Fixed tangible assets based outside the UK cannot be included for the purposes of HMRC liquidity risk assessment.

3.10 Record management

You must show a high level of records management. Including where necessary transport records, enabling appropriate customs controls.

3.11 Additional checks

We reserve the right to have external credit checking carried out where we consider there to be a perceived revenue risk, or where sufficient information is not available.

4.Application process

Due to the Coronavirus (COVID-19) pandemic, applications should be made by email and a supporting copy sent by post, until further notice.

4.1 Where you can get the application forms

To apply, complete the SIVA 1 application form and SIVA 1A questionnaire.

4.2 If you make a mistake on the form

Before it is sent:

If it’s a simple mistake you may clearly cross through and initial the error and insert the correct details. Do not use correction fluid.

After it is sent:

If you discover that a mistake has been made after you have sent the form, get a new blank application form, complete it correctly and write the word ‘Replacement’ at the top of the form. Send it to the address on the form.

4.3 Proof of receipt and notice of approval

We will issue a decision letter typically within 120 days of application we will aim to make a decision within 30 days. However, if we are unable to issue a decision within this period we will issue you with an interim acknowledgement of your application. You should not take this acknowledgement to mean that your application has been checked for accuracy, completeness or validity.

We will issue a decision letter to all applicants advising if they have been approved, or not.

5.Agents

5.1 Applying for Simplified Import VAT Accounting as an agent

All agents, irrespective of the capacity in which they act, may apply for approval.

5.2 Your liability for the debt

Use of the scheme will not affect the current rules concerning liability for the customs debt.

Agents who act in their own name, that is, indirectly, will be held jointly and severally liable with the principal for the customs debt.

Agents who act in their principal’s name, that is, directly, will not be liable for the customs debt, and payment tendered by their own deferment accounts will be regarded as disbursements on behalf of the principal.

Simplified Import VAT Accounting approval is a partnership of trust between the agent and customs. As such agents will be expected to honour the payment of any liabilities lodged against their own deferment account.

5.3 What will happen if you do not pay your debt

Your approval for Simplified Import VAT Accounting will be revoked. The regulations stipulate that approval for SIVA is, at all times, subject to the HMRC Commissioners satisfaction.

5.4 How you can avoid being caught up in an attempted fraud

Access to the Simplified Import VAT Accounting scheme may be attractive to criminals and it’s in your interest to carefully check who you are doing business with, or on behalf of.

Once the need to supply a financial guarantee is removed, criminals may feign compliance in order to increase their liability limit before committing fraud then going missing.

You may want to consider the risk of commodities that are known to be favoured by criminals (for example, mobile phones) and that are not liable to customs or excise duties, but only VAT.

We advise you to carry out checks to establish the legitimacy of your customers. There are a number of checks that you probably already undertake in line with good commercial practice such as credit checks. You are not expected to go beyond what is reasonable. However, we would expect you to make at least basic checks on the integrity and reliability of your customers.

The checks that you make, and the extent of them, will vary depending on your individual circumstances and your existing knowledge of the customer. Factors you may wish to include are:

• the type and level of checks previously carried out on a customer integrity, and the action you took as a consequence of those checks
• the nature of the supply of the goods (goods not from a usual country of export, and so on)
• aspects of payment arrangements and conditions (cash payment, and so on)
• details of the movement of goods involved (unusual routing, and so on)

If you have any concerns at all about a transaction report it to HMRC.

6.Approval letter

6.1 What to do when you receive your SIVA reduced security approval letter

After receipt of your Simplified Import VAT Accounting approval letter you will need to consider the level of bank guarantee that will be needed to operate your duty deferment account (to account for either any Import Duty or excise duty, or both, payable), and you’ll have to submit some documents to the Central Deferment Office (CDO).

6.2 How to determine if you need to reduce the bank guarantee amount you currently provide

You will need to address the following 3 points:

• the future use of your deferment approval number (DAN) regarding the maximum import VAT, customs duties and excise duties you will be deferring in a calendar month
• how the deferment account limit and deferment guarantee level (DGL) compare to the bank guarantee level you are currently providing
• supporting evidence or information may be needed from you if you request an increase substantially higher than your current liabilities

6.3 Deferment security still required now you’re SIVA approved

You must maintain a 100% guarantee for either any customs duties or excise duties, or both, unless approved for duty deferment with a guarantee waiver.

This also includes any duties deferred through the customs freight simplified procedures (CFSP) or the Registered Consignors scheme.

6.4 Deferring VAT charges immediately now that you have your SIVA approval

You cannot start deferring VAT charges immediately when you get your Simplified Import VAT Accounting approval. You must first complete the necessary forms and submit them to the Customs Deferment Office. They will in turn write and advise you when you may start operating your deferment account with SIVA reduced security.

The forms required by Customs Deferment Office are:

• deferment schedule ― SIVA reduced security (SIVA2)
• C1201 (Bank guarantee), or C1201A (Amendment to C1201 guarantee)

If you do not already operate a deferment account, you will also have to submit an application to do so. Details on how to do this can be found in check which type of account to apply for to defer duty payments when you import goods.

While you are waiting for your notification from the Customs Deferment Office, you must maintain a 100% guarantee to cover both import and excise duties and import VAT, unless approved for a guarantee waiver for duty deferment. Failure to do so may result in your goods being delayed at importation pending payment of all charges before release can take place.

7.Deferment schedule form (SIVA 2)

The SIVA 2 form is to enable you to identify (and to advise us of) a suitable account limit for deferring all future deferred import VAT charges, and where applicable, the proportion of this limit that must continue to be secured by a guarantee. You can find the form at Deferment schedule ― SIVA reduced security (SIVA 2).

7.1 Why you need to enter your deferment usage figures on the schedule (SIVA 2)

Your current deferment guarantee limit will be reviewed using these figures.

7.2 What happens when they are reviewed

One of two things will usually happen:

• your guarantee can either be cancelled
• your guarantee cover can be reduced

7.3 Exceptions to the above

Your guarantee cover may remain unchanged, or have to be increased if it is considered to be insufficient to meet anticipated Customs Duty charges.

7.4 How you estimate your anticipated maximum deferred monthly charges for import VAT, Customs Duties and excise duties

You estimate your monthly charges in the same way you first calculated the size of your deferment guarantee (rounded to the nearest pound). You may find it useful to refer to your previous C79 (Import VAT Certificate) documentation to determine an accurate level of import VAT paid. Periodic deferment statements also provide information on VAT, customs and excise duties paid through your deferment account.

7.5 How doing it this way will help

By breaking down the charges in this way, it will enable you to:

• identify where reduced security for import VAT, or 100% security for either any customs or excise duties (or both) applies
• calculate the level of any guarantee that will be required under the new arrangements

7.6 What will happen to the figures you provide

Using the figures you provide, we will establish a deferment account limit. This will be the total of your secured and unsecured deferred amounts that you will be expected to operate within on a monthly basis.

7.7 If you have more than one deferment approval number

We will set up a deferment account limit for each deferment approval number in addition to any deferment guarantee limit that may continue to be required.

7.8 What the deferment guarantee limit and deferment account limit represents

The deferment guarantee limit will represent either the total Customs Duty or excise duty secured charges, or both, that you will be allowed to put through your deferment account each month.

The deferment account limit will represent a capped limit of the total deferred charges, whether secured or unsecured, that you will be allowed to put through your deferment account each month.

7.9 Limit on how much you can defer

From the figures you provide we will determine the maximum amount that may be deferred in any one month based on your current or anticipated liabilities.

For example a SIVA approved trader who is not approved for duty deferment with a guarantee waiver, having a monthly import liability of £1 million comprising:

• £600,000 Import VAT
• £200,000 Customs Duty
• £200,000 excise duty

would only be required to provide a deferment guarantee for £400,000.

To provide assurance for the revenue and to safeguard Customs and excise duty liabilities, the approved trader, whilst only providing a guarantee for £400,000, would have a capped monthly limit (DAL) of £1 million to cover anticipated maximum monthly liability.

7.10 Who should sign the completed Deferment Schedule (Form SIVA 2)

The completed deferment schedule must be signed by a proprietor, partner, director or company secretary.

As well as providing information on your deferment account limit and deferment guarantee limit, return of the schedule (form SIVA 2) will also provide confirmation that you understand and accept the SIVA and deferment approval criteria.

8.Validation of schedule

8.1 What we will check when we receive your schedule (form SIVA 2)

We will check your deferment history to make sure there are no inconsistencies between the deferment account limit you have applied for, and your current deferment usage and guarantee levels.

8.2 Who initially agrees the deferment account limit

The Central Deferment Office.

8.3 How we determine the credibility of your deferment account limit

Your deferment account limit will, generally, be expected to be the same as your current guarantee level.

8.4 If there is a difference between the levels applied for and those currently guaranteed

We will ask you to explain the reasons for the difference on the schedule (form SIVA 2) and, if not attached, we will ask you to supply additional documentation to support your request.

8.5 What documentation you can provide to support an increased deferment account limit

If you’re an importer who, in addition to using your deferment account, also pays import VAT charges by other ‘immediate payment’ methods, or through an agent’s facilities, you must provide us with a copy of your highest monthly Import VAT Certificate (form C79) during the previous 12 months. This documentation will show the highest total import VAT, deferred and non-deferred, that you have incurred during the period. On provision of this information we will be able to set a revised deferment account limit that more reasonably matches your maximum monthly import VAT payments.

If you’re an agent who, in addition to using your own deferment account, also pay import VAT charges on behalf of other importers by other ‘immediate payment’ methods, you must provide written confirmation of the highest monthly total of all import VAT you have paid through either your Direct Trader Input (DTI) Flexible Accounting System (FAS) account or Customs Input Entry (CIE) immediate payment entries over the previous 12 months. Make sure you specify the month that your highest monthly import VAT figure relates to in your response. Do not send copy FAS statements, copy CIE entries or copy drafts.

The information provided, which will be checked by us, will evidence the total import VAT that you have been paying during the period outside of the deferment system.

8.6 How you will know the account limit allowed

You will be told by the Central Deferment Office, in writing.

The figures you provide for deferred customs and excise duties, must continue to be fully secured and should be reflected in the guarantee changes you negotiate with your guarantor. Your new guarantee amount will be used to set the deferment guarantee limit for your deferment approval number.

9.Using your deferment account

9.1 What happens once your deferment schedule (form SIVA 2) has been processed and SIVA set up on your deferment account

Once Simplified Import VAT Accounting is set up and active, all charges you defer will be validated against your deferment account limit and deferment account limit (if appropriate).

9.2 What you’re expected to do next

You’re expected to defer transactions within these limits as part of your approval criteria for operating a SIVA reduced security account and duty deferment.

9.3 What will happen if you fail to comply with the approval criteria

Your approval is dependent on your continued compliance with all of the approval criteria (Section 3). For deferment account compliance, this means that, failure to operate within either your deferment account limit or deferment guarantee limit, or both, will result in the withdrawal of your approval and a request to submit a guarantee to cover 100% of the Import Duty/excise duty and VAT. This would mean that any goods relying on deferred payments to get clearance would be delayed until alternative payment arrangements were in place. SIVA approval will also be withdrawn if you do not honour your direct debit payments.

9.4 Providing a deferment guarantee to claim any import VAT that you’re unable to pay

Under the terms of the deferment guarantee, we are able to claim each and every sum for which deferment is allowed. Although SIVA approval provides an opportunity to reduce, or even remove your guarantee cover, once any guarantee has been provided we will use it to collect any payment defaults from your deferment account (in accordance with the agreement between ourselves and your guarantor).

Any payment defaults requiring us to claim from your deferment guarantee will result in the withdrawal of your SIVA approval. You’ll then need to provide full security and could even have your deferment facility withdrawn.

9.5 If your business pattern changes

You may apply to have your deferment account limit revised at any time. You may do this by submitting a revised deferment schedule along with any necessary supporting documentation to the Central Deferment Office detailing your new amounts. You may be contacted by the Central Deferment Office for further evidence if you request an increase substantially higher than your current liabilities.

9.6 What you need to do once approved, and you find that you’ve underestimated your level of imports and need to raise your level of deferment guarantee

You can arrange to have your deferment guarantee raised at any time by providing new guarantee documentation to the Central Deferment Office.

9.7 Where to send your completed deferment schedule (form SIVA 2) and guarantee documentation

All correspondence relating to setting up a deferment account should be addressed to HMRC’s deferment Office.

9.8 When you should aim to send your schedule (form SIVA 2) back

Send form SIVA 2 as soon as possible to allow Central Deferment Office sufficient time for processing the changes.

9.9 What you can do to assist the process

Check your documentation carefully for completeness and accuracy before you send it to the Central Deferment Office.

9.10 Time limit for the return of your completed schedule

If the schedule is not returned within 6 months of the date of your approval letter you will have to resubmit a SIVA application. Failure to return the schedule will not prevent you from re-applying for approval at a later date if you feel conditions are more suitable for you. However, it must be noted that we will reassess your eligibility for approval which will remain dependent on your continued compliance.

9.11 If you discover a mistake after you have sent your forms back

You should wait for the Central Deferment Office to contact you by letter. You should then return any supporting documentation and correctly completed forms with a copy of the letter. You must make sure that everything is clearly marked with the following details: name, address, deferment approval number and EORI number.

9.12 When you can expect the necessary changes to be processed

This is dependent on how quickly you return your documentation to us. We shall aim to get the necessary changes processed to deferment accounts as soon as possible.

9.13 Acknowledging receipt of your deferment schedule (form SIVA 2)

We will not be acknowledging receipt of your schedule, but we’ll tell you once Simplified Import VAT Accounting is set up on your deferment account and advise you of your deferment account limit and the date when you can start operating your reduced security account.

10.Reducing or cancelling your deferment guarantee

10.1 What you need to do

You need to make the appropriate arrangements with your guarantor by completing either one of two forms, they are:

• deferment guarantee form C1201
• guarantee amendment form C1201A

10.2 How you do this

In one of two ways:

• option 1: you will need to arrange with your guarantor to tell HMRC of the reduction in the amount of your current deferment guarantee by completing form C1201A (notice of amendment to form C1201 deferment guarantee)
• option 2: you can arrange with your current (or new) guarantor to replace your current guarantee with a new C1201 deferment guarantee, for the duty amounts requiring security

10.3 Submitting your new guarantee to the Central Deferment Office with my schedule

If you send the forms individually, your application will be delayed.

If you are using the notice of amendment form C1201A, make sure the date and number of your current guarantee is completed.

10.4 What you need to do when your SIVA approval means you’ll be deferring import VAT only, so you no longer need your guarantee

You will need to contact Central Deferment Office and make the necessary arrangements.

10.5 How to do this

Send an official letterhead cancelling your current guarantee with effect from the date your SIVA deferment changes become operational.

10.6 Who should complete the letter

The letter should be completed by either yourself as the deferment holder or your guarantor.

10.7 Information you need to include on the letter

You should include your deferment account number and details of the guarantee.

10.8 If you cancel your guarantee before you’re notified

If you do cancel your guarantee before you receive notification from the Central Deferment Office you will not be able to defer any Customs Import Duty or excise duty or VAT through your duty deferment account. This would mean you would need to make alternative arrangements to make payment prior to clearance of any goods imported.

10.9 What happens once your application is processed

The Central Deferment Office will send written notification to you and your guarantor that the guarantee is to be cancelled and the date of return to the guarantor.

10.10 When your guarantee be returned if you decide to cancel or replace it

The Central Deferment Office will return your guarantee to the guarantor once all outstanding deferment liabilities, covered by the guarantee, have been paid.

10.11 When it is likely to happen

Approximately 2 months from the date you start operating the SIVA reduced security scheme.

For this reason, where you intend to reduce your guarantee, we strongly recommend that you arrange to amend your guarantee using the C1201A method. This will avoid the need to have more than one guarantee in force during the interim period before old guarantees can be returned.

10.12 What to do if you use a customs comprehensive guarantee (CCG) for duty deferment

If you use a customs comprehensive guarantee for duty deferment and you want to reduce your guarantee limit or cancel your guarantee, you will need to send a request to the customs comprehensive guarantee approvals team by email: customs-comprehensive-guarantee-team.ccto@hmrc.gov.uk.

You must quote your customs comprehensive guarantee approval number in all correspondence.

11.Monitoring

11.1 How your SIVA deferment limit will be monitored

The department’s declaration processing system the Customs Declaration Service (CDS) will monitor deferred liability across all taxes to make sure that the DAL is not exceeded.

11.2 What to do if you’re reaching your guarantee limit

A temporary guarantee will be needed to secure the entry and further clearances within the calendar month.

Non-CFSP entries can pay by cash or use an alternative deferment approval number ― providing they are authorised to use it.

Customs Simplified Freight Procedure entries must be paid through duty deferment; either by providing a temporary or additional guarantee to cover their liabilities or use an alternative DAN ― providing they are authorised to use the DAN.

Your Simplified Import VAT Accounting approval is dependent on your continued compliance. Failure to operate within either your deferment account limit or deferment guarantee limit,or both, may result in the withdrawal of approval, and a request to submit a guarantee to cover 100% of the Import Duty or excise duty and VAT. This would mean that any goods relying on deferred payments to get clearance would be delayed until alternative arrangements were in place.

12.Appeals and review process

12.1 How to appeal

If you do not agree with any decision issued to you there are 3 options available. Within 30 days of the date of the decision you can either:

• send new information or arguments to the decision maker
• request a review of the decision by someone not involved in making the disputed decision

Your request must be in writing and should set out the reasons why you do not agree with the decision.

Write to:

Customs Directorate
Review and Appeals Team
7th Floor South West
Alexander House
21 Victoria Avenue
Essex
SS99 1AA

You can also appeal direct to the Tribunal who are independent of HMRC.

If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

More information about reviews and appeals is contained in leaflet HMRC1: HM Revenue and Customs decisions ― what to do if you disagree which you can get from Imports and exports: general enquiries.

12.2 Suspend or revoke an approval to operate Simplified Import VAT Accounting

Ongoing approval to operate Simplified Import VAT Accounting will be dependent upon your continued compliance with the SIVA criteria.

12.3 What will happen if your approval to operate SIVA is withdrawn

If we have to withdraw your approval to operate a reduced guarantee you will be required to supply a 100% guarantee, immediately to cover all further liabilities. Failure to supply a full guarantee will result in your deferment account limit being reduced or your deferment account being inhibited.

Comments or suggestions

If you have any comments or suggestions about this notice, write to:

HM Revenue and Customs
SIVA Policy Team
10th Floor North Central
Alexander House
21 Victoria Avenue
SS99 1AA