It’s become clear that in the week commencing 4th May 2020 the C79 certificates for the month of March were reissued as HMRC had either NOT issued a C79 to the importer for March already, or had issued them with the data for February instead of the March import entries.
In a posting from HMRC on 9 June their advice is to use the most recent c79 that you will have received – the one issued at the start of May – as this contains the correct information.
Sources:
Latest Posts in "United Kingdom"
- UK Supreme Court Rules on VAT Deductibility for Professional Fees in Share Sale Transactions
- UK Tribunal Rules Personalized Book Services VAT-Exempt as Primary Supply is Book Production
- 2025: Celebrity Traitors, Trump’s Tariffs, and the Year Tax Law Got Even Weirder
- UK to Mandate B2B E-Invoicing for All VAT Invoices Starting April 2029
- Audit Office Monitors Council’s VAT Filing Amid Potential £600k HMRC Fine Risk














