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.