How to give your accountant import VAT evidence
Arrange HMRC agent authorisation and agree a separate process for supplying import VAT evidence. Name who downloads statements, keep a business-controlled archive and obtain the outgoing firm's reconciliations before the handover. For shipment paperwork, ask Cambridge China Bridge.
Agree authorisation and evidence access separately
Ask the accountant to identify the HMRC authorisation route for the VAT services they will provide, initiate the request and confirm completion. Agree separately how they will receive import VAT evidence. Do not assume that accepting an authorisation request means the monthly statements are reaching their working files.
HMRC says you remain legally responsible for your own tax. Keep an internal contact who checks the evidence pack and queries unexplained differences with the accountant. For the distinction between tax paid at import and postponed accounting, see import VAT explained.
Name the person who downloads statements
HMRC requires you to download and keep each postponed import VAT statement. As a practical arrangement, name a business employee to download it, save the original in a business-controlled folder and share it securely with the accountant. Nominate cover for absence and ask the accountant to acknowledge receipt.
HMRC tells agents not to use their clients' sign-in details or access their online tax accounts. Supply the downloaded files rather than your password. Before the next return, test the whole process: download a statement, share it and confirm that the accountant can open it and identify the relevant business and month.
Build a complete handover archive
Ask the outgoing firm for the full import VAT working archive, covering earlier periods as well as the current return. Include postponed statements, certificates for VAT paid at import, customs declarations and amendments, supplier invoices, freight documents, submitted returns, reconciliations, adjustments and relevant HMRC correspondence. Use import records for HMRC checks for the wider records checklist.
Create an index by statement month and return period. Record the supporting shipment references, the return where each amount was included and any unresolved discrepancy. Request the calculation files and explanations behind adjustments, not just final totals. Keep original downloads alongside later versions and label their relationship.
Check gaps before accepting the handover
Ask the incoming accountant to compare the archive index with the actual files and list missing periods, unexplained differences and unfinished work. HMRC archives older postponed statements; check with HMRC how to recover older statements and certificates. Start recovery promptly rather than treating a missing file as evidence of no imports.
Use missing import VAT evidence when documents cannot be found. Give each gap an owner and an agreed action. Ask the outgoing firm to explain estimates and subsequent adjustments so the incoming accountant can check whether amounts have already been accounted for.
Close the change of firm with a written allocation
HMRC requires a new authorisation request when changing the authorised tax agent. Ask both firms to confirm who prepares the outstanding return, who answers historical queries and who follows up missing evidence. Ask the outgoing firm which online and correspondence authorisations remain, then check the applicable HMRC removal process.
Keep a handover record showing the files delivered, exceptions accepted, authorisation status and responsibility for the next statement download. Remove the outgoing firm's access to your shared archive when its agreed work ends. Cambridge China Bridge can help gather shipment paperwork from the sourcing and shipping process; agree tax reconciliation and filing work directly with your accountant.
Frequently asked questions
Does HMRC agent authorisation give my accountant the statements?
Do not assume it supplies the files. Agree who downloads each statement, where the business copy is kept and how the accountant confirms receipt.
Should I give my accountant my HMRC password?
No. HMRC tells agents not to use clients' sign-in details or access their online tax accounts. Complete agent authorisation and share downloaded evidence securely.
What should my old accountant hand over?
Request statements, import VAT certificates, declarations, returns, reconciliations, adjustment workings and correspondence, plus an index identifying missing evidence and unfinished work.
Can I recover older postponed import VAT statements?
HMRC archives older statements. Check with HMRC how to recover older statements and certificates. Track the request and tell the incoming accountant what remains missing.