DMBM540090 - Debt and return pursuit: customs duties: customs duties: revenue write-offs

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Insolvency

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Post clearance recovery of Traditional Own Resources

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Action to be taken following identification of a post clearance debt

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Repayments of duty

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Official error

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The difference between non-recovery and write-off

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Reasons for write-off

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Payment of Own Resources to the European Community

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Force Majeure

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)notification of own resources written off as “force majeure” form (Word 208kb)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Authorisation levels for write-off cases

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)HMRC Tax Accounting Policies: Revenue Losses(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Write-off of Customs and Agricultural Duties (Own Resources)

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