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HMRC internal manual

Import and National Clearance Hub Procedures

Appendices: Appendix G: examples of letters used when C18s are issued

Post clearance demand notes

Customer Operations National Tel:
   
Operational Services Monday-Thursday 08.30 to 17.00
National C18 Team Friday 08.30 to 16.30
Centralised Processing Unit Fax:
Custom House Furness Quay Date
Salford Our ref
M50 3XN Your ref

 

Dear Sir / Madam

 

Company Name

I refer to the enclosed C18 Post Clearance Demand Note.

It has been found that as a result of ACCOUNT FOR IPR DIVERSION

Charges have been underpaid by £…………………………….

We intend to take payment for the above by means of cheque, although we may need to seek appropriate authority before any transaction takes place.

Deferment account number (if applicable):

(Please note, this is not a receipt of payment)

To help us improve customer service, please quote our reference number and provide a daytime telephone number in any correspondence.

The Centralised Processing Unit, Salford is committed to constant improvements to the quality and level of service that we provide to our customers, in accordance with Her Majesty’s Revenue and Customs policy and aims.

If you have any comments regarding the service provided by the Centralised Processing Unit, or you have any suggestions for improvements, please write to us at the above address for the attention of the ‘Customer Feedback Representative’.

Yours sincerely

C18 Team

Arrears of Customs charges

Customer Operations National Tel:
   
Operational Services Monday-Thursday 08.30 to 17.00
National C18 Team Friday 08.30 to 16.30
Centralised Processing Unit Fax:
Custom House Furness Quay Date
Salford Our ref
M50 3XN Your ref

Company Name

ARREARS OF CUSTOMS CHARGES

 

Tax Type A00 £
   

 

Excise Duty £
   
Vat £
Interest £
Total £

Our records show that the Post Clearance Demand note (C18) issued to you on …………… in respect of the above charges remain unpaid.

How to pay

If you wish to pay by Deferment Account a valid Deferment number should be entered on the attached copy and returned to the National C18 Centre at the above address, alternatively  Cheque / Draft payments should be sent to the Accounts section also at the above address.

HMRC Salford Chief Accounting-

Sort Code: 08-32-00

Account Number: 12000954

Please ensure that the reference Salford C18001250 is quoted.

If payment is not received within 35 days from the date of this letter, details of the current charges outstanding will be sent to our Debt Management Unit for recovery action.

Interest has already accrued on this debt and at the moment stands at the amount shown above. This will increase on a daily basis.

If you have already paid this amount please send proof of payment.

To help us improve customer service, please quote our reference number and provide a daytime telephone number in any correspondence.

The Centralised Processing Unit, Salford is committed to constant improvements to the quality and level of service that we provide to our customers, in accordance with Her Majesty’s Revenue and Customs policy and aims.

If you have any comments regarding the service provided by the Centralised Processing Unit, or you have any suggestions for improvements, please write to us at the above address for the attention of the ‘Customer Feedback Representative’.

Yours sincerely

C18 Team

Example of covering letters to agents / consignees

Customer Operations National Tel:
   
Operational Services Monday-Thursday 08.30 to 17.00
National C18 Team Friday 08.30 to 16.30
Centralised Processing Unit Fax:
Custom House Furness Quay Date
Salford Our ref
M50 3XN Your ref
   

Dear Sir / Madam

Company Name

I refer to the enclosed C18 Post Clearance Demand Note.

It has been found that as a result of ACCOUNT FOR IPR DIVERSION

Charges have been underpaid by £………………………

I must therefore request that you submit payment for this amount and send your remittance, together with the enclosed Remittance Advice to CHIEF Accounting, Ralli Quays, 3 Stanley Street, Manchester, M60 9HL, email: chiefaccounting@hmrc.gsi.gov.uk, by……………………………………

The following forms of payment are acceptable: Deferment, Electronic Transfer by BACS/CHAPS/Faster Payment Service or Cheque/Bankers Draft. You must quote the related C18 reference number when using this method of payment.

HMRC can now accept payments using the Faster Payments Service. We will receivepayments made using this service on the same or next day. However, you should contact your bank or building society before making each payment and they will confirm whether the service is available for that payment and explain how it works. More information on Faster Payments and how to make a payment can be found at

Failure to make payment within the timescale will incur interest charges until such time as the Debt is satisfied.

The current variable rate of interest can be obtained over the Internet from Revenue & Customs website or by contacting the VAT, Excise & International Trade Helpline on 0300 200 3700.

Interest which is calculated on a daily basis from the due date, will apply to the following import duties:

  • Customs, European Coal & Steel, Anti-Dumping and Agricultural but NOT import VAT or Excise duty.

There is a minimum charge of £25.00 which is payable if the total interest calculation comes to a lower amount.

If you have any further information that you want to be considered, please send it to the decision maker now quoting the C18 reference number, the caseflow reference and/or Economic Operator Registration and Identification (EORI) reference.

If you do not agree with the decision in this letter, there are 2 options available. 

●        If you want a review you should write to me at the address above within 30 days of the date of this letter, giving your reasons why you do not agree with my decision

{#}      ●       Appeal direct to the Tribunal who are independent of HMRC.

You can find further information about appeals and reviews on the HMRC website https://www.gov.uk/tax-appeals or you can phone the number on this letter. You can find out more about tribunals on the Tribunals Service website https://www.gov.uk/tax-tribunal or you can phone them on 0300 123 1024.

You can find more information about appeals and reviews in factsheet HMRC1, ‘HM Revenue & Customs decisions – what to do if you disagree’. You can get this factsheet from our website. Go to and search ‘HMRC1’

You may wish to note however, that this does not relieve you of the obligation to pay within the prescribed timescale.

Failure to pay the Post Clearance debt notified on the attached C18 within 30 days from the date of issue will result in the debt being forwarded to the Debt Management Unit for further action.

If you require any further information or assistance please contact the National C18 Centre at the above address.

To help us improve customer service, please quote our reference number and provide a daytime telephone number in any correspondence.

Yours sincerely

C18 Team

Remittance Advice

Please complete the section relevant to your method of payment and return to address above.

Deferment

Please complete the details below with the Deferment Account Number

(DAN) as well as the following authorisation:

I / We_______(Co. Name) hereby authorise HM Revenue & Customs

To debit payment of £__\_(amount) from our Deferment Account DAN:_____

Signed:________\_Print:______\_Date:__________

Position In Company (eg Director):_______________

Please ensure the relevant authority is enclosed when using DAN prefix ‘B’

Electronic Transfer by BACS / CHAPS

Payment should be transferred to HM Revenue & Customs

HMRC Salford Chief Accounting- Sort Code: 08 32 00 Account Number: 12000954

Please ensure that the reference C18001250 is quoted.

I / We__________(Company Name) have made payment of C18

Ref C18001250 by electronic transfer.

Payment Date:______ Ref No:_______

Signed:_______\_Print:______\__Date:________

Position in Company (eg Director):__________

Cheque / Bankers Draft

Please complete the following and return with your payment made payable to HMRC

I / We _________ (C. Name) enclose a Cheque / Bankers Draft (delete as appropriate) as payment for C18 ref: C18001250

Payment Date______ Ref No:_________

Signed:________ Print:______ Date:_____

Position in Company(eg Director):__________