There is a potential issue I have brought up before – HMRC is seeking a “good compliance record”.
There is no way at present of knowing if you have a good compliance record as this is in HMRC’s mind, at least not for PASA. However, there is some guidance for Simplified Import VAT Accounting, which is to all intents and purposes PAS. I have attached a link to the Public Notice. It seems illogical to have different rules for SIVA and PAS – but, yes, I acknowledge that it is entirely possible.
Source Steve Botham
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