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HMRC internal manual

Import and National Clearance Hub Procedures

Appendices: Appendix I: specimen accompanying letter for reductions of Customs debt

(referred to in Special instructions)

Dear Sirs

C18 Reference Number…………………………….Date…………………..

In respect of the above C18, it has now been agreed that part of the debt is no longer due. The amount of reduction is ………………………………… (Specify amount of reduction per tax type and the total reduction).

The reason for the reduction is………………………………………… (Specify the reason)

Payment of the above C18 is still outstanding. The C18 should be sent to Customs with the remittance or payment instructions covering the remaining amount of debt due for payment.

Yours faithfully