Get authority to use another trader's deferment approval number in Northern Ireland

Use form HM8 when you need authority to account for excise duty by using another trader's deferment approval number (DAN).

Applies to Northern Ireland

These schemes are only relevant for goods being delivered from an EU member state into Northern Ireland. You cannot use these schemes where goods are delivered to a location in Great Britain from an EU member state.

If you’re a registered consignee or certified consignee, you may ask to use another trader’s deferment approval number (DAN) to account for excise duty on goods you receive.

Find more information on moving excise goods as freight under the Northern Ireland protocol.

What you will need

To complete this form, you will need the deferment account holder’s:

  • full name
  • trading name (if they have one)
  • address
  • telephone number
  • UK VAT Registration Number (if they have one)
  • deferment approval number

You will also need to tell us the:

  • the date the account holder has given you permission to use their deferment approval number
  • name of the legal entity authorised to use the deferment details

How to complete this form

  1. You need to open and complete this form online. As you cannot save your progress, you may want to get all your information together before you start.

  2. Fill in form HM8.

  3. Print and post it to HMRC, using the postal address shown on the form.

Email HMRC to ask for this form in Welsh (Cymraeg).

This file may not be suitable if you use assistive technology — such as a screen reader. If you need a more accessible format email and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Published 12 February 2023