Report payments and view your allowance for non-customs state aid and customs duty waiver claims
Use the online service to report non-customs state aid payments you’ve received to HMRC and view your state aid allowance if you’ve claimed customs duty waivers.
Applies to Northern Ireland
You must report all de minimis state aid payments received, other than de minimis state aid you have claimed as a result of your customs duty waivers, if you’ve claimed a waiver for goods brought into Northern Ireland from Great Britain (England, Scotland and Wales) or countries outside the UK and EU.
Non-customs de minimis state aid unrelated to your claims for a customs duty waiver can include subsidised contracts, loans, or grants, from organisations such as Invest NI or NI Direct.
The total amount of de minimis state aid you can claim as a customs duty waiver and non-customs de minimis state aid depends on your industry sector de minimis state aid allowance. For most businesses this is 300,000 euros over 3 tax years. However, lower allowances apply for certain sectors.
You’ll report the de minimis state aid you have received outside of your claims for customs duty waivers using HMRC’s online service.
Who must report
Your de minimis state aid allowance applies to all parts of your organisation. This may include more than one business.
This group of businesses is known as an ‘undertaking’. An undertaking could be a sole trader, a company, a partnership, or any combination of these.
One business in the undertaking must choose to be the administrator for the undertaking and will be responsible for reporting.
The undertaking administrator should have authority to report to HMRC and access to all the relevant information needed.
What to report
You must report:
- all non-customs de minimis state aid payments received by any business in your undertaking during the current tax year and from the 2 previous tax years
- if your undertaking has not been awarded any payments during a 90-day period
All payments must be reported, even if you have already sent HMRC the customs duty waivers form for the current tax year, and the previous 2.
You will still need to report a payment awarded to a related business within your company or organisation if they have claimed a non-customs state aid, even if they do not have an EORI number.
You do not need to report customs state aid (customs duty waivers), because HMRC will already have this information.
The undertaking’s balance will be the remaining sector allowance after all customs duty waivers (customs state aid) and non-customs state aid have been subtracted. It will be shown as ‘Undertaking balance’.
When to report
You must submit a report at least once every 90 days, even if you have not received any payments.
Your account will be suspended due to inactivity if you do not.
What you’ll need
You’ll need to have details of the non-customs state aid amounts the businesses in your undertaking received for:
- the current tax year (from 6 April to the present day)
- the previous 2 tax years (from 6 April up to and including 5 April)
You’ll also need the:
- EORI number of the businesses who received the payment
- date the undertaking was awarded the payment
- amount received
- name of the public authority which awarded the payment
How to report
You’ll need to have:
- an EORI number — if you do not have an EORI number, the online service will take you through the process of getting one
- a Government Gateway user ID and password — if you do not have a user ID, you can create one the first time you report
Online services may be slow during busy times. Check if there are any problems with this service.
Last updated 13 January 2024 + show all updates
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The ‘When to report’ section has been updated to say you must submit a report at least once every 90 days, or your account will be suspended due to inactivity.
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The Customs Duty waiver limits have been updated.
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Information on reporting for non-customs state aid payment has been updated.
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A link to the Customs Duty waiver service availability and issues page has been added.
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First published.