Business tax – notice

Notice 12A: what you can do if things are seized by HM Revenue and Customs

This notice explains what to do if you have something seized by HM Revenue and Customs (HMRC) or Border Force.

Documents

Notice of Claim - example letter

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Agent Authority Form – Customs functions

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Request for restoration of seized things – example letter

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Detail

This notice cancels and replaces Notice 12A (December 2013). It supersedes all previous editions.