Business tax – form

Import and export: Flexible Accounting System payment advice (C&E514)

Use form C&E514 to cover all payments into a Flexible Accounting System (FAS) account.



Use form C&E514 to cover all payments into a FAS account.

Before you start

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VAT Notice 920: the single currency
This notice provides essential information about HM Revenue and Customs requirements when invoicing and accounting in the single currency (the euro).

Notice 100: customs FAS
This notice explains how to pay for charges due on imported goods by using the FAS.